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TMI Blog1995 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... In the show cause notice dated 29-10-1983, it was alleged that the said yarn was correctly classifiable under Item No 18-III(ii) which covered the cellulosic spun yarn containing man-made fibres of non-cellulosic origin. The Assistant Collector of Central Excise, Ahmedabad who adjudicated the matter, held that the yarn in question was rightly classifiable under Item No. 18-III(ii) of the old Central Excise Tariff. On appeal, however, the Collector of Central Excise (Appeals) Bombay relying upon an earlier order of his predecessor, held that the yarn in question was classifiable under Item No 18-III(i) of the Tariff. 3. The matter was posted for hearing on 6-7-1995 when Sh Mohan Lal, DR appeared for the appellants-Revenue. No one was present for the respondents. The appellants had reported the service of notice dated 20-3-1995 on the official liquidator on 5-5-1995 as the unit was reported to be under liquidation. There is no communication from the Official liquidator. The notice of the hearing had been sent telegraphically to the unit on 26-5-1995. Accordingly, we proceed to hear the appeal ex-parte since there is no representation on behalf of the respondents. 4. Sh Mohan Lal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for consideration is whether the cellulosic spun yarn under assessment contained or did not contain man-made fibres of non-cellulosic origin. 7. Most textiles are produced by twisting fibres into yarns and then knitting or weaving the yarns into a fabric. The fibre raw material for all fabrics is a tiny thread hair like piece of short length. Some fibres occur in nature and are known as natural fibres. Others are man-made manufactured fibres such as regenerated fibres modified from natural materials (cellulosics) and synthetic fibres made from chemicals (non-cellulosic polyester, nylon, acrylic). There are also animal fibres (wool and silk) and mineral fibres (Glass, asbestos, metallic). For producing mixed yarns, various fibres, non-cellulosic, cellulosic, natural are mixed in different proportions keeping in view the resultant yarn to be produced. According to the Webster s New World Dictionary, yarn is defined as any fibre as wool, flax, cotton, nylon, etc., spun into strands for weaving, knitting or making thread. The Hon ble Supreme Court in the case of Commissioner of Sales-tax, UP v. Sarin Textile Mills - [1975 (35) STC 634] had held that the fibre in order to answer the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of duty, shall be deemed to be predominant in such yarn and accordingly such yarn shall be deemed to fall under the applicable sub-item or item as the case may be." 10. In the case of CCE v. Rajasthan Spinning Weaving Mills [1995 (75) ELT 36 SC], the Hon ble Supreme Court had held that blended/composite yarn containing polyester, viscose and acrylic in the ratio of 24%; 26 : 50 or 45; 5 : 50 was classifiable under item 18-B(ii) of the erstwhile Central Excise Tariff. Item No. 18-B(ii) covered cotton and acrylic yarn containing more than 1/6th by weight of non-cellulosic fibre (other than acrylic fibre) calculated on the total fibre content). 11. Fabrics are identified by their fibre content. Usually fibre content in blended fabrics is represented in percentage terms. Blended fabric was classifiable on the basis of respective fibre percentage of its different constituents. Explanation II under Item 19 which was applicable in relation to other fabric items also is extracted below : Explantion II. - Where two or more of the following fibres that is to say, (a) man-made fibre of cellulosic origin; (b) cotton; (c) wool; (d) Silk (including silk noil); (e) jute (in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/82-C.E., dated 4-2-1982), or is used for recovering DMT (refer Notification No. 168/76, dated 17-5-1976). Wastes are also used for the manufacture of man-made fibres and tops through the processes like garnetting, combing, carding and gilling (Refer Notification No. 44/80-C.E., dated 24-4-1980). In this case, we are not concerned with that sort of waste which is fit only for recyling. We are concerned with the waste which is usable and used in the manufacture of spun/blended yarn through the processes which do not involve recycling of such waste. 15. The process of manufacture of spun yarn by the respondents has been given at page 25 of the paper book in the grounds of appeal by the Collector of Central Excise, Ahmedabad as under: Non-cellulosic waste is first passed through an opener for opening and the entangled mass if any, is converted into fibre. After mixing and blending the said fibre with other fibres like cotton or viscose the material is passed through `Blow room , it is collected in lap form and the same is fed into card, from where it comes out in the form of continuous sliver which is then drafted on the draw frame to ensure production of even yarn. From th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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