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TMI Blog2008 (6) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... Trivedi, Advocate, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants are engaged in the manufacture of different types of yarn and man-made fabrics. The dispute in the present appeal relates to the claim of the appellant for nil rate of duty under Notification No. 6/2002, dated 1-3-002 for blended yarn consisting of staple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants are not eligible for exemption in view of the fact that their invoice mentioned the composition of yarn as 70 : 30. 3. The appellant argued before the original authority as well as the appellate authority that the yarn cleared by them was eligible for exemption in view of the fact that purchase order issued by the Federation required them to clear the goods excise free. The laboratory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides a tolerance limit of + or - 3% of the blend percentage of the major fibre; the judgment of the Tribunal in New Shorrock Mills v. C.C.E., Ahmedabad - 2005 (188) E.L.T. 296 (Tri-Mumbai) in support of his claim that even though the blend was mentioned as 70 : 30, it did not preclude them from claiming the benefit of exemption Notification, if percentage of the polyester was less than 70%. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. Another factor it has to be taken note of is that the exemption has been extended to the co-operative and the buyer is a co-operative federation sponsored by the Govt. of Gujarat. The intention of the buyer and the seller was to avail exemption and both of them were aware that if the percentage of polyester equaled or exceeded 70% exemption would not be available. Having regard to this factor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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