9911796707
TMI Blog1998 (6) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. In this appeal filed by M/s. Khadi Mandir Unifinishing Plant, Bikaner the matter relates to the eligibility of the appellants to the benefit of exemption provided under sub-heading No. 5107.23 of the Central Excise Tariff. Both the Dy. Collector of Central Excise and the Collector of Central Excise (Appeals) had held that the appellants were not an organisation approved by the Govt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d imposition of any penalty was not justified. He further submitted that `Khadi includes handloom fabrics. 3. In reply Shri Lakhinder Singh, ld. JCDR referred to the order-in-original and submitted that there was a clear distinction between Khadi and the handloom. In Khadi both spinning of yarn and weaving of fabric had to be without aid of power while in the case of handloom, there was no rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no condition that the yarn used for weaving should also be spun without the aid of power. 5. The relevant Tariff entry under Heading No. 5107.23 of the Central Excise Tariff is extracted below : 5107.23 - Processed with the aid of power by a factory owned by a registered handlooms co-operative society or any organisation set up or ap- proved by Government for the purpose of developmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the express language and we consider that the certificate at page 10 of the paper book in no way accords approval of the appellants unit for the purpose of development of handlooms. 6. The Dy. Collector of Central Excise have discussed this aspect of the matter in para 17 of the order. After carefully going through the arguments advanced by him, we do not find any infirmity in the view taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
