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TMI Blog1995 (8) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... f yarn, one representative sample was tested from two local test laboratories and found to be 100% polyester yarn. The partner of the firm tendered a statement on the date of visit, admitting that the yarn was manufactured out of synthetic waste. 2. The yarn was seized on a reasonable belief that it was dutiable under sub-heading 5504.29 of the Central Excise Tariff Act, 1985. The samples were tested by the C.R.C.L., New Delhi and the test report confirmed that the sample is wholly composed of synthetic staple fibre (Polyester). The Additional Collector of Central Excise, Chandigarh confiscated the seized goods with option to redeem the same on payment of fine and also imposed personal penalty. As against this order, the appellants filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsonal penalty of Rs. 50,000/-. The Collector (Appeals) upheld the appeal of the Deputy Collector, holding that the findings of the Chief Chemist are clear and there is no cause to discount the report. Hence this appeal. 4. Sh. K.K. Bassi, learned Counsel for the appellants, submits that the test report dated 30th March, 1992 is vague and ambiguous and does not discuss the relevant parameters for determining whether the material used in the manufacture of the yarn is synthetic staple fibre or waste. He submits that one of the factors relevant for this purpose is yarn length while the Chief Chemist has relied on uniformity in the yarn diameter which is not relevant. He refers to the orders of the Tribunal in the case of C.C.E., Hyderabad v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Sh. P.K. Jain, learned DR refers to the orders of the Deputy Collector to drive home his point that several opportunities of personal hearings were granted but were not availed by the appellants and hence they cannot complain of violation of principles of natural justice. Regarding the cross-examination of the Chief Chemist, he contends that no reason was contained in the appellants request for cross-examination and hence, the Adjudicating Authority was right in denying the request and he relies upon the order of the Tribunal in the case of Leldekar Laminates Pvt. Ltd. v. Collector of Customs [1990 (50) E.L.T. 40] wherein it has been held by the Tribunal that to call a Technical Expert (Deputy Chief Chemist) during adjudication proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, Central Excise, Central Revenue Control Laboratory, New Delhi was registered here vide Lab. No. CLR-447, dated 29-1-1991 and analysed with the following results: The sample is single ply white spun yarn having slubs at different intervals. It is wholly composed of man made synthetic staple fibres of non-cellulosic origin (polyester). Diameter of the fibres used in the yarn are mostly uniform and gret from fused fibres and extraneous matter. In view of the above the sample of yarn under reference may not be considered as yarn made directly from synthetic fibre waste but is made out spinable fibres. Sealed remnant sample is being returned to you separately." From the above, it appears that the criteria of uniformity of fibre diamet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jory L. Joseph s `Essentials of Textiles at page 31 says that man-made staple fibres are short fibres cut to the length required for the processing equipment and they are cut from filaments extruded in large bundles called tow. R.W. Moncrieff s `Man-made fibres mentions that `chopped up fibre to be called staple fibre staple fibres are very short nearly always just a few inches and same in length in a bale . Heading 55.03 at pages 760-761 of the Explanatory Notes to the Harmonized Commodity Description Coding System which covers Synthetic staple fibres, not carded, combed or otherwise processed for spinning" set out that `synthetic staple fibres are generally of uniform length which distinguishes them from the waste material of Head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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