9911796707
TMI Blog1987 (4) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... Amongst different varieties manufactured by them, they also manufacture variety call 'Drill'. They manufacture drill having specification 3/1 or 1/3 (Four harness Warp or Weft faced fabric). The appellants paid full effective rate of duty on such drill from 30-11-1979 to 30-4-1980 and from 1-5-1980 to 30-9-1980 and subsequently claimed refund on the ground that they were entitled to concessional rate of 50% of the effective rate in terms of notification No. 226/77, dated 15-7-1977 as amended. The Assistant Collector rejected both the refund claims. Again for the period from 17-8-1978 to 29-11-1979, the appellants had paid duty on drill manufactured and cleared at full rate under protest and subsequently claimed refund of same amount. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn certifies that the fabrics so purchased by it will be used exclusively for wearable purposes and not for any other purpose; (v) in the case of Drill as defined from time to time by the Textile Commissioner under the Cotton Textile (Control) Order, 1948, for which maximum ex-factory prices have not been specified by the Textile Commissioner under the said Order, the appropriate rate of duty as specified in the Table shall be reduced by fifty per cent of such rate." 3. These two clauses were amended by notification No. 301/79, dated 30-11-1979 thus :- "(a) in clause (iv), for the words "which answer to the description of 'Dhoti', 'Saree', 'Long Cloth', 'Shirting' or 'Drill', the word "which answer to the description of 'Controlled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , however, sent written submissions. We have heard Shri K.C. Sachar, Departmental Representative for the respondent. 6. With reference to appeals Nos. 2171 and 2172 of 1984, the appellant's submission is that the common issue involved in these is covered by the decision of this Tribunal in Collector of Central Excise, Indore v. Jiyaji Rao Cotton Mills Ltd., Gwalior -1985 (21) E.L.T. 317, they have said that, therefore, they have no other submission to make. 7. This Tribunal had occasion to consider a similar issue in Collector of Central Excise, Indore v. Jiyajeerao Cotton Mills -1984 (15) E.L.T. 259 (Tribunal) = 1984-ECR-98. The goods involved in that case was "4-harness Drill" and the period of the dispute was 15.7.1977 to 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f dispute is subsequent to the amendment of 30.11.79. The relevant decision is that one reported in 1985(21) E.L.T. - 317 (supra). As stated in Order No. 485/86-D in the New Shorrock Mills case (supra), the effect of the amendment of 30.11.1979 was to restrict the scope of the expression "drill" in clause (v) of the first proviso in notification No. 226/77 to "controlled drill". In other words, the notification covered "drill" as well as "controlled drill" till the amendment of 30-11-1979 and thereafter the coverage was restricted to "controlled drill". In view of this position, it has to be held that the impugned order is correct. It is, therefore, upheld and the two appeals Nos. 2171 & 2172 are dismissed. 11. We now take up Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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