1983 (3) TMI 284

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..... R., for the Respondent. [Order per : Shri G. Sankaran, Member (T)]. - This is an appeal filed before the Tribunal after its constitution. 2. The short point falling for determination in this case is whether Central Excise duty was leviable at the material time on blended yarn having an admixture of wool and staple fibre of non-cellulosic origin or staple fibre of cellulosic origin, the wool .....

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..... of blended yarn and also imposed a penalty of ₹ 250/- on the appellants for contravention of certain provisions of the C.E. Rules, 1966. The appeal preferred by the appellants was dismissed by the Appellate Collector of Central Excise, New Delhi who upheld the order of the Assistant Collector. 4. In the Memorandum of Appeal before us it has been urged, among other things, that central .....

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..... became excisable for the first time on 17-3-1972 when the Legislature introduced Item No. 18E in the C.E. Tariff Schedule to cover blended yarn. The goods in dispute in that case were blended yarn consisting of 70 per cent synthetic staple fibre and 30 per cent cotton and another blend of 67 per cent of synthetic fibre and 33 per cent cotton. Their Lordships also rejected the contention of the Rev .....

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