1999 (12) TMI 557

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..... In this appeal filed by the Revenue the Order dated 11-9-1989 passed by the Collector of Central Excise, Calcutta-II is under challenge. The matter relates to the classification of the carded gilled sliver containing more than 50% by weight of wool calculated on the total fibre content. The period involved is 1-3-1987 to 31-8-1987 and the slivers were used captively in the factory of the res .....

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..... he matter on merits. 3. The relevant Tariff entry has been extracted at page 5 of the impugned order. It is clear from the above entry that the goods otherwise classifiable under Heading No. 51.02 of the Central Excise Tariff when were of wool, were to be classifiable under sub-heading No. 5102.11 if the same were of only carded, and under sub-heading No. 5102.12 if they were carded and combed. .....

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