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TMI Blog1992 (12) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... in Brand Nonwoven vide B/E Cash No. HC-7959, dated 27-11-1986. The goods were tested and found to contain Polypropylene 51.9% and balance viscose and were assessed to duty as under :- @ on application of 100% + 40 +12% Heading 5601.00 of CTA CET + Rs. 5.00/Kg. on 631 Kgs. of P.P. Staple fibre 356 357/2-8-1976-Cus. Heading 5501.90 of CET + 13.64% of Rs. 5.00/Kg. Add. duties of excise on Textile Articles 48/10-2-1986-C.E. + Rs. 4.40/Kg. on 585/Kgs. of Viscose Fibre 356 357/2-8-1976-Cus. Heading 5502.00 of CET + 13.64% of Rs. 4.40/Kg. Add. duties of excise on Textile Textile Articles 48/10-2-1986-C.E. Subsequently, party filed refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is no reference to Chapter 56 in which the goods have been classified. 4. Duties in lieu of Sales Tax (Goods of Special Importance Act) are leviable on the textiles fabrics. Under the scheme of the Central Excise Act no excise duty is collected on the textiles fabrics and which are subjected only to the duty in lieu of sales tax. However, the non-wovens are required to suffer Central Excise duty under Heading 56.03 and which only implies that they are not treated at par with the textile fabrics. Collector (Appeals) has upheld the contentions of the party and held that for the purpose of CVD, the goods are not fabric because Central Excise Tariff does not recognise the goods as a textile fabric. It has been held that only CVD und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trary to his finding that the non-woven material can be considered as fabrics because the learned Departmental Representative urged that once goods are considered as fabrics, the provisions of the Additional Duty Rules, 1976 will be attracted as these rules contained no exceptions. Shri P.M. Desai, the partner of the respondents firm contended that the goods imported are low gauge single use material, it is not known as textile fabrics and Shri Desai relied upon the decision of the Supreme Court in the case of Delhi Cloth General Mills Co. Ltd. v. State of Rajasthan Others, reported in 1980 (6) E.L.T. 383 (S.C.) wherein it has been laid down that the words are expressions must be construed in the sense in which they are understood in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aminates (India) Private Limited. The goods imported are admittedly fabrics which term is wider in scope and in the Delhi Cloth General Mills Co. Ltd. case cited by the respondents - para-9 clearly brings out that terms fabric covers all textiles no matter how constructed. The Departmental Representative Shri J.N. Nair, submitted that the Notification No. 356/76 on Additional Duty Rules covers both wovens and non-woven fabrics because it makes for levy of the additional duty on synthetic fibre or yarn. In the case of non-wovens, there will be only levy on the fibre as there is no yarn as an ingredients in such a fabrics. The Fairchild s Dictionary of Textiles described non-wovens as fabrics which shows that these are commercially known as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olumn (2) of the Table annexed hereto shall be equal to the excise duty for the time being leviable on the material specified in the corresponding entry in column (3) of the said Table to the extent that material is used in the manufacture of the Imported article. TABLE S. No. Name of article Name of material (1) (2) (3) 1. Fabrics containing more than 10 per cent by weight of synthetic fibre or yarn. Synthetic fibre and yarn The imported goods which were described as Novelin Brand Nonwoven have been tested in the Custom House Laboratory which shows it consisted of 51.9% Polypropylene which is the synthetic fibre contents of the imported goods. The additional duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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