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TMI Blog1987 (7) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... V.T. Raghavachari, Member (J)]. - In connection with their manufacture of Jute fabrics laminated with PVC the appellants M/s. National Leather Cloth Manufacturing Company sought for classification under Item 22-A CET but the Assistant Collector under his order dated 15-12-1980 ordered classification under Item 22-B. On appeal the same was confirmed by the Collector of Central Excise (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22-B. It may here be noted that Item 22-B also reads that it would cover textile fabrics impregnated, coated or laminated, if they are not elsewhere specified. Thus there is an exclusion clause not elsewhere specified in both Items 22-A and 22-B. Therefore we will have to consider whether the product in issue would fall under one or other of the items only, or whether it could call under either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf was of the view that laminated jute fabrics would qualify under Item 22-A only. In connection with this argument we may note that at the time when the above said notifications were issued Item 22-B was not in the Schedule, the same having been introduced into the tariff from 1-3-1968 only. Further it was only in 1976 that Item 22-B was further amended to include therein the words impregnated, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unprocessed jute manufactures, the argument being that the laminated jute fabrics would not be jute manufactures but jute products, and therefore falling outside Item 22-A. But this argument would not meet the submission of Shri Gopal Prasad that the laminated jute fabrics (the alleged jute product) was dealt with by the Govt. as falling under Item 22-A in issuing the notification. 5. Another a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es unless they are covered elsewhere. Since laminated jute fabrics would be covered normally by Item 22-B it will have to be excluded from Item 22-A. The reliance on Notification No. 53/65 as amendment by Notification No. 150/65, is of no effect since, as already seen, the said notification had been issued when Item 22-B was not even in the Schedule and, therefore, as matters then stood the lamina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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