1980 (12) TMI 189

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of Central Excise, Kanpur. Government have carefully considered the arguments set out in the revision application and those urged during personal hearing. 2. The goods involved in these cases are certain batches of yarn containing wool and terene in one case and wool and rayon in the other two cases. The yarn in question had been tested by the petitioners in their own quality control laborato .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s relevant and these percentages had to be found by adding moisture regain values of the fibres to the oven-dry weight. 4. Government observe that there is no dispute regarding the factual position that the percentages recorded in the quality control test reports of the petitioners are on oven-dry basis. In the atmospheric condition in which the yarn is removed it contains not only the oven-dry .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the petitioners contention that the rate of duty leviable on the yarn should be based on the percentage fibre contents in the yarn as traded and not in oven-dry yarn, i.e. after adding the appropriate moisture regain values to the oven-dry weights. Central Excise duty must be levied on goods as they are traded and not on what they become during the course of laboratory testing. 6. In view of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X