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TMI Blog1997 (5) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Member (T)]. Appellant absent, and requests a decision on merits. 2. In the other impugned in appeal, Collector (Appeals) confirming the order of the Assistant Collector has held that the appellant was not entitled to the benefit of entry at Sr. No. 10 of Notification No. 52/86 for the glass wool fabrics manufactured by it. 3. Sr. Nos. 10 and 11 of the Notification No. 52/86 read as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of glass fibres. Non-woven products are also articles of glass fibres. 5. Sr. No. 10 to Notification No. 52/86 is to be read in the above background. Special mention of woven fabrics as an article of glass fibres is an indication that non-woven products are covered under Sr. No. 11 to Notification No. 52/86. Sr. Nos. 10 and 11 both covers articles of glass fibres. Woven fabrics are covered un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. Neither Sr. No. 10 nor No. 11 of the notification infer in specific terms on woven fabrics of glass fibre. Hence, the Collector s view does not lend any reasoning in support. On the contrary, there is material to hold that non-woven fabric will get the benefit. In this Circular No. 2/88 issued on 8-12-1988 the Board has held that chopped stranded mats made of glass wool, which were non-woven f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. Glass fabrics which are not coated etc. will, therefore also fall under Sr. No. 11. This appears to be a cassus omissis. However, if two notifications provide for different rate of duty an assessee is entitled to choose one at his option. The same principle will apply here. The benefit of the exemption under heading in Sr. No. 11, therefore, will be available. 8. Appeal allowed. Consequentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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