9911796707
TMI Blog1997 (11) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Notification No. 55/75 and Notification No. 234/82. After introduction of the new Tariff, the item fell for classification under sub-heading 3004.00 of the Schedule to the Central Excise Tariff Act, 1985. The appellants obtained a Central Excise licence on 26-5-1996 under the directions of the department and in the classification list filed by them, they claimed the benefit of Notification 175/86 (SSI Unit). The appellants also addressed a letter to the Deputy Collector of Central Excise, Jaipur claiming that the product manufactured by them namely Surgical Absorbent Cotton wool may be treated as exempted from payment of duty. 2. On 20-10-1986, the Superintendent of Central Excise wrote to the appellants pointing out that Absorbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed the duty and imposed a penalty of Rs. 5,000/-. Hence this appeal. 5. We have heard Shri K.K. Anand, learned Counsel and Shri A.K. Madan, learned DR and carefully considered their submissions and perused the records. 6. Let us first take up the issue of the demand being barred by limitation since the show cause notice has been issued beyond a period of six months from the date of clearance of the goods. The correspondence exchanged between the appellants and the department clearly reveals that the department was earlier of the view that surgical absorbent cotton wool was entitled to the benefit of Notification 37/86 as seen from the letters dated 20-10-1986 and 19-12-1986. We also find that the Central Excise licence gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otton fibres and make it more fluffy." 8. From the definitions of lint and cotton contained in standard Dictionaries such as Fairchild's Dictionary of Textile and the Textile Terms and Definitions, Sixth Edition of the Textile Institute, Manchester, it is clear that lint is the main seed hair of the cotton plant and lint cotton is used to make surgical cotton or absorbent cotton as it is often called. The definition contained in the Reader's Digest GR Encyclopedia Dictionary is `Lint would mean soft material for dressing wounds obtained by ravelling of scraping linen cloth, flugg or any material, raw cotton fibre'. Fairchild's Dictionary of Textiles shows that lint is used for dressing wounds. Lint is cotton without seeds which is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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