9911796707
TMI Blog1998 (3) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Corporation have prayed for decision on merits. 2. The matter relates to the classification of products obtained by slitting the polyester films into thin strips by cutting machine. The appellants have claimed that the goods so produced were classifiable under Item No. 15 of erstwhile Central Excise Tariff while the Revenue had sought to classify them as yarn under Item No. 18 of the said Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tallic yarns are produced thereon. In the captioned `Features , the following had been described. As the designer and manufacturer of the finest slitters and spooling machines, Nishimura has taken the lead in providing equipment that, contribute to operating efficiency in slitting and spooling metallic yarns. Nishimura equipment have wide acceptance as the standard of the industry. The construc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... metallized polyester from metallized laminated plastic sheets or foils are slitted by electrically operated machines. They had classified such metallic yarn under Item No. 15A(2) of the Tariff as at that time, the metallic yarn was not specifically covered by Item No. 18 but there was no doubt that process involved was the process of manufacture. 6. It has been admitted by the appellants that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. This decision referred to the Tariff prior to 1972 as from that date, the metallic yarn has been specifically excluded in the Tariff under Item No. 18. We consider that they were to be classified under the specific entry specifically mentioning the metallic yarn and not under the general description of articles made of plastics. 9. Both the Asstt. Collector, Central Excise, Bombay and the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (ii) Spun (continuous) yarn containing not less than ninety per cent by weight of man-made fibres calculated on the total fibre content; (iii) Man-made filament (continuous) yarn; and (iv) Man-made metallic yarn. 11. In view of the specific inclusion of man-made metallic yarn in the Tariff Entry 18 w.e.f. 16-3-1972 and keeping in view the processes involved, the view taken by the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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