9911796707
TMI Blog1982 (1) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... lector that the said yarn was eligible to avail of the benefit of exemption provided under Notification No. 332 of 1977. However, a show-cause notice was issued subsequently demanding duty on the yarn so cleared on the ground that Notification No. 332 of 1977 did not cover the goods in question. The Assistant Collector finally withdrew the notice-cum-demand with the observation that since the content of polypropylene fibre predominated in the yarn in question it would be rightly classifiable as polypropylene yarn and would be eligible for the benefit of the Notification. The said order of the Assistant Collector was however revised by the Collector who held that the blended yarn in question was not entitled to the benefit of the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Tariff, namely non-cellulosic spun yarn and that since Notification No. 332 of 1977 grants exemption only to polypropylene yarn and not to non-cellulosic spun yarn the predominance criterion has no application to the polypropylene yarn mentioned in the Notification. The Government accordingly consider that the polypropylene yarn mentioned in the Notification refers only to 100% polypropylene yarn and not to a yarn made up predominantly of polypropylene fibre. The Government further consider that any blended yarn is ordinarily sold in the market as blended yarn not only to the dealers but even to the consumers and hence in common as well as trade parlance blended polypropylene yarn is known as blended yarn and not as polypropylen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings shall be commenced under this Section in respect of any decision or order after the expiration of a period of one year from the date of such decision or order and that since the revision by the Collector as contemplated in Section 35A was in respect of the order in original passed by the Assistant Collector the proceedings have been rightly initiated within one year of such order. 6. The Government observe that the petitioners grievance that the Collector had passed the orders without giving them another opportunity of hearing has no substance inasmuch as the Collector had complied with the principles of natural justice by giving them an opportunity for hearing but it is the petitioners who failed to avail of the same. In thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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