9911796707
TMI Blog1995 (1) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Gowri Shankar, Member (T)]. Since the issue involved in both these appeals is identical, the appeals are being disposed of by this order. 2. Notification No. 252/82-C.E., dated 8-11-1982 prescribes different rates of duty on fents and rags arising out of cotton fabrics depending upon the value of such cotton fabrics per sq. mt. The CCE (Appeals), Madras has in his order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch fents and rags arise should be taken for computation. The assessee has come up in appeal against this order. 4. Shri R.K. Kapoor, Ld. SDR points out that the Notification itself provides that it is the value of the cotton fabrics out of which fents and rags have arisen which has to be considered for the determination of the slab rate under which the fents and rags will fall. Shri R.D. Jayman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fabrics out of which fents and rags have arisen. No doubt, the Collector (Appeals) s view is right to the extent that after determining the slab into which the fents and rags will fall, the actual amount of duty will have to be ad valorem based on the actual value of the fents and rags. However, it does not in any way affect the fact that for determining the rate of duty applicable in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause of its defects and is therefore of lower value than other similar types of designs or fabrics. This would no doubt be taken care of in the usual manner and by filing price lists, etc. 6. The position, therefore, would be that the Deptt. s appeal succeeds and the Collector (Appeals) s order No. 22/86, dated 13-2-1986 is set aside, and the Assistant Collector s order restored to the extent t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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