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TMI Blog1982 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... o narrow strips and thereafter stretching these strips to form a still narrower tape. These tapes (as distinct from woven textiles tapes, are used in the manufacture of woven fabrics, twines and ropes and arc described as split film yarns in Indian Standards Specification No. 6192.1971. 2. The case was argued before us on 17th and 30th December, 1982. Shri N.C. Trivedi appeared for the appellants and Shri K.D. Tayal for the respondent. 3. On behalf of the appellants, Shri Trivedi stated at the outset that recovery of duty in this case had already been stayed by the Gujarat High Court on 7-9-1982. Coming to the merits of the case, be conceded that HDPE tapes could be considered as yarn since they were used for weaving of fabrics (pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d HDPE tapes had been fully accounted for as having been used in the manufacture of HDPE woven fabrics and that the only ground on which the Department had sustained the heavy demand for duty against the appellants was a technical one, namely, that the appellants had not followed the Chapter X procedure. Shri Trivedi argued that inasmuch as the appellants had fulfilled the condition of the notification in substance, their default in not taking out an L. 6 licence and not executing a B8 Bond was not of any consequence as the impugned HDPE tapes had been sent for the specified use to a neighbouring factory just across the road and had otherwise been fully accounted for. 4. On behalf of the Department, Shri Tayal stated that Item 15A(2) re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A single filament of sufficient size to function as a yarn in normal textile operations. Multifilament - Yarn with many continuous filaments or strands. Yarn - A continuous strand of textile fibres of filaments with or without twist suitable for plying, knitting, braiding, weaving, or otherwise intertwining to form a textile end product. Yarn occurs in the following forms :- (a) Spun Yarn - A yarn composed of fibres (short length, or staple) twisted together; (b) Filament Yarn - A yarn composed of continuous filaments assembled with or without twist; (c) A monofilament, with or without twist; and (d) A narrow strip of materials, such as paper, cellophane or metal foil, with or without,twist. NOTE - Varieties include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned HDPE tapes are man-made yarn but not filament yarn. Since Item 18 of the Central Excise Tariff contains only four specifie categories of man-made fibres and yarn, namely : I. Man-made fibres, other than mineral fibres. II. Man-made filament yarn. III. Cellulosic spun yarn. IV. Non-cellulosic wastes, all sorts. the impugned HDPE tapes, being neither man-made filament yarn nor cellulosic spun yarn, do not fit into any category of Item 18. They also do not fall under Item No. 18E as they are not non-cellulosic spun yarn. There is no other specific tariff item for yarn under which the impugned HDPE tapes could be covered and since HDPE is a well known plastic raw-material, tapes made from this material could rightly be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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