9911796707
TMI Blog1992 (7) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : S.L. Peeran, Member (J)]. These are revenue appeals against the order of the Collector (Appeals) who have held that cess of 0.05% on the imported items, namely, of different type of raw silk is not leviable in terms of the provisions of Section 5-A of the Textile Committee (Amendment) Act, 1991 and Cess Rules, 1975. The learned Collector (Appeals) has held as follows: I have exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (ii) of the Gazette of India Extra-ordinary dated 1-6-1977 and in that cess is leviable and payable to Textile Committee. In view of the above, no cess is leviable on the imported goods under the Textile Committee Act. Accordingly, I set aside the order of the Asstt. Collector. The appeal is allowed." 2. The Revenue in these appeals has contended that Notification F. No. 55018/(35)/75-Tex.( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor was not justified in setting aside the order-in-original. 3. We have heard Shri J.N. Nair, JDR for the Revenue and Shri B.R. Dhavle, learned consultant for the respondent. 4. Shri Nair submitted that this matter is no longer res integra as the Bench has already considered the matter in great detail in similar cases on the same question in the case of Collector of Customs, Calcutta v. Birl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt contended that the imported goods was being utilised for manufacture of textile in Handloom Industry and therefore, they were exempted under the said notification and hence the cess was not leviable in the present case. 6. We have carefully considered the submissions made by both the sides and perused the order as well as the notification in question. The notification in question fixed the ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 5A of Textile Committee Act, 1963 and as per the cited notification (supra). The respondents are contending that cess is exempted on textile manufactured out of handloom and therefore the CV Duty should also not be levied under the Customs Tariff Act. In this case, the demand is not under the Textile Committee Act but under the Customs Tariff Act. Therefore, there being no independ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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