9911796707
TMI Blog1996 (3) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Shiben K. Dhar, Member (T)]. This order is directed against Order-in-Appeal No. M-1695/AHD/877/86, dated 7-8-1987 of Collector of Central Excise (Appeals), Bombay. 2. The appellants have filed a classification list No. 68 dated 4-3-1984 claiming exemption under Notification No. 34/84 for their sort No. 4204 with composition of 58% cotton plus 42% polyester. The sample on test was found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and other factors, plus minus variance always occur. In fact, ISI itself under its Standard No. IS:11195-1985 has laid down 3% + tolerance in blend composition for textile material. This indicates that it is a tolerance limit recognised by the Trade and Industry and duly supported by authorities on the subject. He submits that in their own case Tribunal in its Final Order No. 110/1996-D, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption Notification and, therefore, the Collector (Appeals) was right in disallowing such tolerance for the purpose of Notification No. 34/88 dated 1-3-1984. It is also well settled proposition of law that quasi-judicial authorities are not bound by administrative directions. 5. We have heard both sides. Notification No. 34/84, dated 1-3-1984 partially exempts cotton fabrics containing more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch + variance and prescribed a tolerance limit in case of textile we see no reason for not accepting such tolerance in determining the percentage in blend of the fabrics. We also note that the Tribunal in similar situations allowed the benefit of such tolerance in the case of the appellants themselves vide Final Order No. 110/1996-D, dated 16-2-1996. Thus, following the ratio of this order, we al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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