1994 (3) TMI 181

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..... nkataramani, Member (T)]. Briefly the facts relating to this appeal are that the Department Officers on a visit on 14-6-1984 found that the appellants had been manufacturing and removing Jute rope assessable to duty under Item 18D of Central Excise Tariff without taking out a Central Excise licence and without following Central Excise formalities and thus evading duty on the goods - A quanti .....

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..... Rule 173Q Central Excise Rules. 2. Shri R.L. Agarwal, Director of the appellants appearing for them, submitted that they manufacture jute rope from duty paid jute rove and jute yarn and hence subjecting the rope to duty would amount to double taxation, although he agreed that jute rope is classifiable under Item 18D read with Explanation I thereto. However, Shri Agarwal pleaded that the finding .....

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..... e submissions made, we find that the jute rope is clearly covered under Item 18D CET read with its Explanation I. Item 18D is for Jute Yarn, all sorts. Explanation I says, Jute yarn shall include jute twist, thread rope and twine . Hence classification of the rope under Item 18D is in order. Nor can we accept the contention that there is no manufacturing process involved, because it is clear fr .....

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