9911796707
TMI Blog1994 (4) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. [Order per : K.S. Venkataramani, Member (T)]. These two appeals arise out of the same impugned order of Collector (Appeals). The issue is whether scoured wool is an excisable commodity assessable to duty under Item 68 C.E.T. In the proceedings initiated against assessee/appellants, Punjab Wool Combers, the Assistant Collector of Central Excise, Ludhiana, held scoured wool is classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals ) findings on limitation. 2. On hearing Shri T.R. Tandon, ld. Consultant for Punjab Wool Combers and Smt. Shanti Sundaram, ld. S.D.R. for appellant Collector, we find that the consistent plea of Punjab Wool Combers has been that the process of removal of greasy matter with hot water, soap, etc. does not bring about any kind of transformation. They have urged that wool continues to remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unless otherwise specifically clarified, is same as the sum-total of the individual headings in the CCCN. Classification in the CCCN could be one of the guiding factors for determining classification under our Tariff. Heading 53.01/05(2) covers wool raw, as also wool tops. Viewed against the background of the scheme of the CCCN, the term `wool raw should include sheep s or lamb s wool not card ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In such a situation, the claim of Punjab Wool Combers that no new excisable product emerges out of removal of grease from raw wool by scouring has to be accepted. Accordingly, the appeal filed by Punjab Wool Combers is allowed. The appeal filed by the Collector of Central Excise, Chandigarh is rejected. Operative portion of the order announced in Court. - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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