9911796707
TMI Blog1999 (5) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the yarn manufactured by the appellant herein. 2. The process of manufacture of the yarn under consideration before us in all four cases is as follows : Two single yarns of man made fibre are taken together and twisted. Thereafter another single yarn of man made fibre is taken along with the aforesaid double folded yarn and twisted again. The product so obtained is described by the appellants herein as double or multi fold yarn entitled to the benefit of Notification No. 53/91 as mentioned above. On the other hand, Revenue contends that the yarn manufactured by the appellant is cabled yarn and is not covered within the expression double or multi fold yarn to which the benefit of said notification is available. It is further conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or more yarns. He therefore, submits that the expression double or multi fold yarn in Notification 53/91 will also include the cabled yarn. From this point of view, ld. Advocate submits that amending Notification No. 23/92, dated 1-3-1992 is alike in the nature of clarificatory notification, cabled yarn being included in the expression double or multi fold yarn . 4. He also relies on a Trade Notice from Bombay Collectorate available at 1986 (24) E.L.T. (T 28). For better appreciation we reproduce the trade notice : Sewing Thread. - As per Note 3 of Section XI of the Central Excise Tariff, Sewing Thread is a multiple (Folded) or cabled yarn. Notification No. 318/56, dated 22-5-1986 as amended (subsequently incorporated in Serial No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration is one whereas in cabled yarn twisting operation is more than once. Since it is not denied by the appellants herein that number of twisting operations are more than one in manufacture of yarn disputed before us the goods will be cabled yarn which is exempted from the duty only with effect from 1-3-1992 by virtue of issue of amending Notification 53/92 and not earlier. 8. We have carefully considered the pleas advanced from both the sides. We observe that it is not the question of classification before us. The Central Excise Tariff does not use any expression like double fold or multi fold or cabled yarn . In terms of tariff it is simply yarn. Therefore, reliance on HSN Explanatory Notes for the purpose of determining the distincti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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