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TMI Blog1998 (5) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... - These are two appeals filed by (1) M/s. Solapur Zill Vinkar Sehkari Federation and (2) by the Chairman of the Federation against the order dated 31-7-1989 passed by the Addl. Collector, Aurangabad. 2. When the matter was called none was present for the appellants but it is seen from the record that the appellants have by letter dated 6-5-1997 submitted some written submissions and requested f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used by book binders for covering books on outer side is classifiable under Heading 5901 of the Central Excise Tariff Act. We find from the written submissions filed by the appellants that they have relied on the decision of the Tribunal in C.C.E. v. Sunita Textiles Ltd. reported in 1993 (67) E.L.T. 932 (T) in which the Tribunal had held that cotton fabrics heavily sized but not having permanent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of 6 months as there was no suppression of facts. They have submitted that the fact of approval of classification list wherein the proper central excise officers have clearly certified that they have verified the fabrics would show that the Department was aware of the nature of the fabrics. They have also contended that the fabrics had not been subjected to any chemical examination. They have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of a copy of the classification list at Exhibit 15, Page 59 of the appeal papers, there is nothing to show that the concerned Excise Officer has given any certificate to that effect or that he has verified the fabric. The only verification that has been given by the Central Excise Officer in charge is to the effect verified found correct which is the expression used in the format of the clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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