9911796707
TMI Blog1997 (10) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... te, for the Respondent. [Order per : Justice U.L. Bhat, President]. Department has filed the present appeal against the Order-in-Appeal No. 435/90 passed by the Collector of Central Excise (Appeals), Ahmedabad setting aside the Order-in-Original No. 52/85, dated 9-9-1985 passed by the Assistant Collector of Central Excise, Rajkot. 2. Respondent is engaged in the manufacture of yarn. We a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of non-cellulosic origin. Respondent disputed this description and contended that 48.3% by weight was not fibre of non-cellulosic origin but was waste of non-cellulosic origin or synthetic waste. The Chief Chemist indicated in his report that 48.3% by weight was fibre of non-cellulosic origin. He was cross-examined on behalf of the assessee. In his cross-examination he stated that once yarn is man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment before the Tribunal and the appeal along with certain other appeals were disposed of by the Tribunal by the order reported in 1991 (37) ECR 542 (Tribunal) upholding the contention of the assessee and holding that the yarn in question was manufactured by blending cellulose fibre with synthetic waste and not synthetic fibre and therefore attracted Tariff Item 18-III(i). On a similar reasonin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I would be attracted. 5. All the above contentions were considered and repelled by the Tribunal in the decision reported in 1991 (37) ECR 542 (Tribunal). The contention of the assessee that blending was of the man-made fibre of cellulosic origin and waste of non-cellulosic origin has not been effectively controverted by the Department, except in the shape of the opinion of the Chief Chemist, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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