1997 (1) TMI 265

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : Jyoti Balasundaram, Member (J)]. The above appeal arises out of the order passed by the Collector of Central Excise (Appeals), Bombay upholding the order of the Assistant Collector who has approved the classification lists filed by the appellants herein at nil rate of duty only in respect of wool tops blended out of duty paid polyester fibre and duty paid wool. The appellants had filed cla .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tops. As regards the blended tops using flax and silk also [Sl. No. (iii) and (iv) as set out above], the learned Counsel s submission is that firstly the same reasoning as would apply in respect of other combinations its applicable to these two items also and secondly the conversion of duty paid raw material such as polyester or wool into tops does not amount to manufacture as no new product emer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tops blended out of polyester wool and flax and blended out of polyester wool and silk, as it has been rightly pointed out that silk and flax were exempt from payment of duty as evident from the memorandum of appeal itself. We agree with the learned DR that the process of blending of duty paid raw material into blended tops is a process of manufacture as blended tops are a totally different commod .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X