9911796707
TMI Blog1996 (4) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... eight. The appellants have contended that Viscose Tow are manufactured in rope form and are even dried and kept in standard atmospheric conditions during which they regain moisture, which is known as conventional allowance. According to them this moisture contents are generally 13 percent and the duty chargeable is on the even dried weight plus conventional allowance of 13 percent. They have pleaded that so far, ISI have not prescribed any standards for conventional allowance and the method for determining commercial weight of Viscose Tow, however the standards prescribed by the International Bureau for standardisation of Man-made Fabrics (BISFA) and accordingly, the commercial weight would be the weight at the ovendry stage plus 13 percent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Mr. Maghe, the ld. Consultant has referred to the International Standard and to the literature as to how the commercial weight has to be calculated and has also referred to the Bill of Entry by M/s. Nylon Carpet Mfg. Co. as also to the Invoice to plead that no Customs Duty is charged on the Moisture content. The ld. Consultant has pleaded that in the said Import moisture content was over 130 per cent and due concession is given for the same. He has further referred to CBEC letter dated 8-9-1980 which is in relation to calculation of denier of the yarn, where the moisture regain have been provided for at 11 percent in Viscose rayon. In his submission denier of a yarn and commercial weight of Tow stand on the identical footing and as su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found and as such, even assuming that the appellants have a strong case in their favour, it would be beyond the powers of the Excise Authorities to grant the concession of the type asked for. It could only be the Government of India and not the Central Excise Authority that could act in that direction. 8. Reference is made to the Board s letter dated 8-9-1980, in relation to denierage. Besides the fact that the same cannot be taken as applicable to Tow also, the same is issued by the Central Board of Excise and Customs, under the directions issued by the Government of India and the Collector (now the Commissioner) of Central Excise is not the same as the CBEC. Even otherwise, the said letter is in relation to the entry under Chapter 54 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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