9911796707
TMI Blog1998 (5) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Apurva Bhattacharya, ld. Advocate, submitted that immediately after the search conducted by the Central Excise Officers, the sample of their product was tested in the appellants' lab. only and they were found to be satisfied the conditions specified in Heading 5506.21 that is the proportion of the polyester staple fibre was more than 40% by weight of the total fibre content. The samples were sent to the Chemical Examiner who in his test report also reported that polyester fibre content was more than 40% by weight. However, the Chemical Examiner subsequently under letter dated 4-7-1988 informed the Department that the contents of polyester reported in the impugned matter was on dry basis as per the calculation method No. 1 of I.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be calculated on dry mass basis. Further, NITRA in their letter dated 9-1-1990 addressed to the appellants had observed that in the analysis of blend from yarn samples, the standard regain figure applicable to the material in fibrous form make the misleading results of resultant blends of individual components, as in yarn, several factors such as count, twist, twist factor, blend, type of various fibre component can ultimately affect the standard moisture regain figure and hence in testing of yarn, method based on dry mass basis should only be followed. Finally, he submitted that there was a request for cross-examination of the Chemical Examiner which was not accepted by the adjudicating authority. He therefore, prayed that taking into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thods for determining the percentage by mass of polyester fibre that is the method based on dry mass and method based on dry mass with percentage additions for moisture. Ld. Advocate for the appellants has shown that the samples when tested by dry mass method were found to contain polyester staple fibre more than 40% by weight. Further, the NITRA, which is a recognised Association for testing the yarn, has opined that the testing of yarn should be done on the basis of dry mass basis as the regain figure may be affected by various reasons. Further another IS Specification 11195-1985 also shows in para 2.1.1 that the percentage of components shall be calculated on dry mass basis. In the light of these facts, it cannot be said that the percent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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