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TMI Blog1989 (8) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 240-Cus., dated 2-8-1976 which is for exempting woollen waste and woollen rags. 3. The goods were examined on 7-1-1985, 17-7-1985 and subsequently on 5-2-1986 and the Dy. Collector who is the adjudicating authority in his findings had indicated that on examination it was found on the whole to consist predominantly of cut silvers in running length from 10 to 25 metres which are parallely laid in even thickness, that they are nothing but pieces of wool tops which cannot be said to have arisen during the process of manufacturing yarn, and concluded that these are easily segregable and in running length. He also referred to the high price of the wool waste and stated that such abnormal high price is almost equal to the price of prime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, what constitutes woollen waste, some authorities on woollen waste has been cited by the Tribunal in Order Nos. 65 to 77/87-D, dated 20-1-1987. (e) The original authority has not analysed the specifications which conform to wool top and the chemical report has not opined that these are wool top. (f) The Tribunal in its Order No. 65 to 77/87-D, dated 21-1-1987 has amply elaborated on the issue of wool waste and the same order is applicable to the case under reference. (g) The appellants relied on the examination report which suggests that the imported goods are nothing but wool waste and neither the lower authority nor the Collector (Appeals) have taken into consideration this report, and, therefore, pray that the order of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out to Rs. 60 per kg. which is not normally applicable to wool waste and the high price is equal to the price of primary wool. This point was not alleged in the Show Cause Notice and is not maintainable. Shri Sogani pleaded that the Tribunal s order is squarely applicable and, therefore, the appeal should be allowed. 7. The Ld. S.D.R. Shri L.C. Chakraborty, controverted the above arguments and stated that the length of the wool ranging from 10 to 25 metres cannot be considered as waste wool and in the absence of the definition of wool waste and, therefore, stated that the findings of the Dy. Collector as adjudicating authority and the order of the Collector (Appeals) should be Upheld. 8. The issues involved have been considered. The con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d specific continuous length. It further states that broken pieces of slivers of variable lengths cannot be subjected to drawing and spinning processes directly as in the case of wool tops. (b) The definition of soft waste as given in Applied Textiles 5th Edition - Raw materials to Finished Fabrics - by George E. Linton and Joseph J. Pizzuto reads as follows :- These comes (sic.) from the carding, combing, filling and drawing departments of the mill, silver; slubbing, top and roving furnish the waste which may be white or coloured. Staple length, handle and appearance will be same as those of the original source. These wastes have much call in woollens (sic.) and are used to some degree in worsted because of the good to excellent q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slivers, broken pieces of slivers of variable and non-continuous small lengths upto 20 metres or even more cannot be subjected to drawing and spinning process directly as in the case of wool tops. These are a kind of soft wool waste and nothing else . (d) The certificate dated 15-4-1985 issued by Wool Research Association, Bombay (attached to the Commerce, Government of India) defines soft waste as a product of woollen and worsted carding, combing and drawing. It goes on to say that card waste, combing waste, roving waste and laps (soft waste from worsted drawing and spinning) also came under the category of soft wool waste. It adds that the cut slivers, in different lengths and non-continuous slivers cannot be directly subjected to dra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd with similar composition has to be regarded as woollen waste and the conclusion arrived at on the ratio of the Tribunal decision in Orders No. 65 to 77/87-D, which has been upheld by the Supreme Court in 1988 (18) ECR 373 (S.C.), dated 10-8-1988. The order of the Dy. Collector holding the licence as being invalid is not correct. The woollen waste is also exempted under Notification No. 240-Cus. The findings of the Dy. Collector and the Collector (Appeals) in respect of the price of the woollen waste as being high has not been made an issue for alleging that what is imported is prime wool and not woollen waste under the Show Cause Notice and hence should not have been made the basis for disallowing the appellants appeal as it is against t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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