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TMI Blog1982 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ds: "Explanation.-The expressions in items 5, 6 and 7 shall have the same meanings assigned to them in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957)." The assessee's contention was that "buckram collars" are cotton fabrics, and therefore exempt from tax; while the department's case was that they are not "cotton fabrics" and must be treated as "general goods". "Buckram collars" are used to stiffen the collars in ready-made shirts. This is how they are described in the judgment of the Madras High Court in Narasimha Agencies v. State of Tamil Nadu [1977] 40 STC 217: "The collar stiffening material, which is the subject-matter of the dispute, consists of a rather oblong shape piece of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and expressions 'sugar', 'tobacco', 'cotton fabrics', 'silk fabrics', 'woollen fabrics' and 'man-made fabrics' shall have the meanings respectively assigned to them in items Nos. 1, 4, 19, 20, 21 and 22 of the First Schedule to the Central Excises and Salt Act, 1944." Item 19 of the First Schedule to the Central Excises and Salt Act, 1944, in so far as it is relevant, reads as follows: "19. 'Cotton fabrics' mean all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties, sarees, chadars, bed-sheets, bed-spreads, counter-panes, table-cloths, embroidery in the piece, in strips or in motifs and fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1982] 49 STC 117. We may in this connection refer to the decision of the Supreme Court in Delhi Cloth General Mills Company Ltd. v. State of Rajasthan [1980] 46 STC 256 (SC). In that case, it was held that "rayon tyre cord fabric" used in the manufacture of tyres is a rayon fabric within the meaning of item 18 of the schedule to the Rajasthan Sales Tax Act, 1954. We are of the opinion that, on the same analogy, buckram collars which serve as a lining in the collars of ready-made shirts, must be held to be "cotton fabrics". The Sales Tax Appellate Tribunal, however, held the buckram collars not to be "cotton fabrics", following an unreported order of a Bench of this Court in T.R.C. No. 54 of 1976 dated 4th October, 1976. The order reads ..... X X X X Extracts X X X X X X X X Extracts X X X X
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