9911796707
TMI Blog1996 (8) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. By the present appeal the appellants have assailed the order of Collector, Central Excise. The Collector, in his Order-in-Original had held : 14. In view of my foregoing findings, I find that M/s. Alagiri Industries, Bangalore are liable to pay Additional Duty (handloom cess) on the HDPE fabrics coated/laminated and cleared by them during October, 1984 to October 1985. I accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the said goods. In reply to the show cause notice, the appellants submitted that they had furnished the details of the job work done; that lamination of HDPE woven fabrics was exempted from whole of duty; that handloom cess was leviable on cloth; that cloth has been defined in Section 2(b) of the Khadi and Other Handloom Industries (AED on cloth) Act, 1953; that it did not include man-made fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... why a larger period beyond six months was being invoked; that HDPE fabrics were exempted under Notification No. 182/82, dated 11-5-1982. 3. When the matter was called, none appeared for the appellants. Shri J.M. Sharma, the learned JDR was present for the respondent Collector. Since the issue involved in the present appeal did not require detailed examination of various records, it was decided t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the term `fabrics for levy of handloom cess. He submitted that all fabrics are covered by the term `cloth . The ld. DR submitted that the defence plea that no cess is leviable on the said goods as it is exempted under Notification No. 115(E) dated 1-3-1975 has no force. Elaborating it further, the learned DR submitted that no doubt, under the said Notification, cess on certain varieties of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rics as defined in the first schedule. We find that the contentions of the appellants regarding Section 2(b) is correct inasmuch as in the definition the term `HDPE fabrics is not there. We find therefore that Section 2(b) does not cover HDPE fabrics. Since the definition of the goods given in Section 2(b) of the Act does not include HDPE fabrics, therefore, the question of levy of cess on HDPE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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