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TMI Blog1995 (1) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ector (Appeals) in his order had held that :- I have carefully gone through appeal petition and written submissions. In my opinion pillow covers and napkins are correctly classifiable under Item No. 19 of Central Excise Tariff. In this connection, I rely upon the judgment of Delhi High Court in writ petition No. 346 of 1969 decided on 12th August 1970 in case of Dayal Weaving Factory, Panipat v. Union of India and Others. It was observed by the Hon ble Court as under : One fails to see how bed sheets are exempted while bed covers are not (Pillow covers of smaller size). If the product is tapestry or furnishing fabric including required curtain cloth. Be it used by the consumers as bed sheets or bed covers. It will attract the excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one appeared for them. However, the Courtmaster submitted that someone had given a photocopy of the letter dated 9-11-1994 addressed by the Advocate Shri Willingdon to Mr. Sridharan for making a request to adjourn the hearing. However, when the case was called, nobody appeared. We, therefore, proceeded to hear the appeal ex-parte. 3. Shri M.K. Jain, the ld. SDR submitted that the composite appeal bear- ing No. E/956/83-D was filed in time but to meet the procedural requirements, supplementary appeal No. E/390/94-D was filed later on. That, thus the delay occurred in filing the supplementary appeal and the ld. SDR requested for condonation of delay. After considering the plea and the records, the delay in filing the supplementary appeal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble cloths, embroidery in the piece in the strips or in motif fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and fabrics covered partially or fully with the textile flocks or with preparations containing textile flocks if (i) In such fabrics cotton predominates in weight or (ii) such fabrics contain more than 40% by weight of cotton and 50% or more by weight of non-cellulosic fibres or yarn or both. (a) cotton fabrics not subjected to any process (b) cotton fabrics subjected to the process of bleach mercerising, dyeing, printing, rubberising, shrink proofing, organdie processing or any other process or any two or more of these processes. 8. Though Tariff Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court were referring to the quality of the cloth, they meant the popular meaning given to the cloth in the shape it was at the time of clearance. The question whether bed-sheets, were the same thing as cloth in running length was neither placed before the Delhi High Court nor did the High Court come to any finding on this question even by way of an obiter. In view of the above ruling, we find that the Collector of Central Excise (Appeals) has erred in interpreting the ruling of the Hon ble Delhi High Court. 11. The Tribunal in the case of M/s. Capri International at length examined the ratio of the decision of the Hon ble Supreme Court in the case of Empire Industries and Others v. UOI - 1985 (20) E.L.T. 179 (SC) (Writ Petition Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apkins were classifiable under the then Tariff Item 19 and not liable to duty under Tariff Item 68 of the then Central Excise Tariff. 13. From the above discussions and decisions we find that printed and dyed napkins and Pillow covers are manufactured items. Following the ratio of the judgment of the Tribunal in the case of M/s. Capri International. As these two items were not specifically included under the then Tariff Item 19 therefore, these items will invariably fall under Tariff Item 68 which was the residuary item and will be liable to duty accordingly. 14. Having regard to the above facts and circumstances we hold that printed and dyed Napkins/Pillow covers shall be classifiable under the then Tariff Item 68. In this view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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