9911796707
TMI Blog1996 (7) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... The captioned appeal is directed against the Order-in-Original No. 29/87, dated 9-11-1987 passed by the Collector of Central Excise (Director Publication), New Delhi. The Collecor in his order held that scouring of wool amounts to manufacture and therefore he confirmed the demand of Central Excise duty amounting to Rs. 16,41,322.30 and also imposed a personal penalty of Rs. 10 lakhs. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that though there is no finding that the process of manufacture undertaken by the appellants was identical to the process of manufacture of M/s. Punjab Wool Combers. He, however, submits that the Tribunal in the case of Punjab Wool Combers Limited reported in 1994 (71) E.L.T. 844 held that scoured wool obtained by process of removal of greasy matter from raw wool by using hot water, soap, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ti Sundaram, Ld. SDR for the appellant Collector, we find that the consistent plea of Punjab Wool Combers has been that the process of removal of greasy matter with hot water, soap, etc. does not bring about any kind of transformation. They have urged that wool continues to remain in its material form as sheered from the body of sheep and that consequently, scoured wool is not a product arising ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification in the CCCN could be one of the guiding factors for determining classifications under our Tariff Heading 53.01/05(2) covers wool raw, as also wool tops. Viewed against the background of the scheme of the CCCN, the term `wool raw should include sheep`s or lamb s wool not carded or combed given in the Heading 53.01 of CCCN. The Explanatory Note in regard to this item clarifies that scoure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from raw wool by scouring has to be accepted. Accordingly, the appeal filed by Punjab Wool Combers is allowed. The appeal filed by the Collector of Central Excise, Chandigarh is rejected. Operative portion of the order announced in court." 6. Following the ratio of the above cited decision of the Tribunal we hold that scouring does not amount to manufacture and therefore no duty was chargeabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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