9911796707
TMI Blog1997 (1) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... question involved in this appeal is `applicability of Rule 49A and dutiability to `unutilised yarn converted into straight reel hanks. 1.2 Briefly stated, facts of the case are as follows : (a) The appellants herein are a composite textile mill. They manufacture yarn which is taken on spindles in spinning section. Thereafter, in the preparatory section (as the appellants would like to call ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure under Rule 49A is allowed with the permission of the Central Excise authorities. 1.3 Dispute is on the dutiability of yarn on unused bobbins (cones) and remnants of yarn on bobbins from which straight reel hanks of yarn were produced and cleared under exemption Notification 47/90. 1.4 Lower authorities have held that the yarn in question had been taken on bobbins to be utilised for proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g units . Duty is collected on yarn in the form in which it is cleared from the spinning unit. There is no reason for discriminating against the composite units in this respect. 3.1 Ld. JDR, Shri S.M. Ghosh reiterates the foregoing findings of the lower authorities. 4.1 I have carefully considered the pleas advanced from both sides. It is true that while cotton yarn is to be recorded in R.G. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the so-called `preparatory sections of such spinning units and then converted to straight reel hanks as is done by the appellants. 4.3 Apart from the lack of evidence, question of discrimination cannot be raised before the Tribunal. 4.4 In view of foregoing discussions, I do not find any substance in the appeal of the appellants herein. It is dismissed accordingly. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
