9911796707
TMI Blog1983 (7) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of 1% with effect from 1-3-1975. He accordingly issued demand for payment of Central Excise duty from 1-3-1975. He accordingly issued demand for payment of Central Excise duty from 1-3-1975 to 31-12-1975 for ₹ 9,790.25 P. and another demand for the period 1-2-1976 to 23-6-1977 amounting to ₹ 20,294.81 P. under Rule 10A of the Central Excise Rules, 1944. The Appellants contended that Item 68 of the CET is for `all other goods not elsewhere specified' and accordingly this item should continue to be assessed under Item 19 of the CET which was more specific for the purpose of classification. The Assistant Collector however was of the opinion that handkerchiefs are known and sold in the market as such and not as cotton fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 20-4-1975 according to which art-silk fabrics specified in the schedule to the Notification have been exempted from the whole of the additional duty of excise leviable thereon. The Entry No. 3(c) specifically mentions the Item handkerchiefs as one of the items having been so exempted. Later, under the Notification No. 165/83, dated 28-5-1983 the exemption from additional duty of excise on handkerchiefs falling under Tariff Item No. 22 was withdrawn and the said Entry No. 3(c) of the Schedule to the aforesaid Notification No. 109 was omitted. The Advocate cited several authorities in support of his contention that Item 19 of the CET includes not only chaddars, bed-sheets, bed spreads, etc. but also handkerchiefs. He also referred to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rics. He, however, contended that since the handkerchiefs have been stitched at the end, they have undergone further manufacture and accordingly should more appropriately fall under Item 68. He stated that he has been authorised by the Central Board of Excise and Customs to take this stand even though it is in direct contradiction of the Tariff Advice issued by the Board. 4. The Bench has carefully considered the points made by both the parties and agrees with the submissions made by the Advocate for the appellants. The item Handkerchiefs would more appropriately fall under Item 19 of C.E.T. This Entry does not specify that the items like Bed-sheets, Bed-spreads etc. whose ends have been stitched shall be excluded. The Appeal is accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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