9911796707
TMI Blog1985 (9) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... em 68 - CET. The respondents preferred an appeal in respect of the classification of the first two items. Under his order dated 23-10-1981, the Appellate Collector of Central Excise, Bombay, set aside the order of the Assistant Collector in the said matter and held that the said two products were also classifiable under Tariff Item No. 68 CET. Under notice dated 21-9-1982 the Central Government, in exercise of its powers under Section 36(2) of the Central Excises and Salt Act, as it then stood, indicated to the respondents that it proposed to revise the order of the Appellate Collector and restore the classification to Tariff Item 22B - CET. Under the said notice the respondents were called upon to show cause why the said variation should n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit: Provided that no decision or order shall be varied so as to prejudicially affect any person unless such person is given a reasonable opportunity of making a representation and, if he so desires, of being heard in his defene: Provided further that no proceedings shall be commenced under this sub-section in respect of any decision or order (whether such decision or order has been passed before or after the coming into force of this sub-section) after the expiration of a period of one year from the date of such decision or order : Provided also that where the Central Government is of opinion that any duty of excise has not been le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the impugned order in appeal is not proper, legal and correct. The samples of the goods were tested by the Chemical Examiner who in his reports BMS/68-164/6459/80 dated 22-5-1980 and BMS/68-163/6456/80 dated 22-5-1980 opined that the goods were impregnated with preparation containing synthetic resin. Subsequent to the passing of the impugned order in appeal the goods were again tested by the Dy. Chief Chemist who in his report stated that the sample was composed of glass fibre and synthetic resin (alkyd type). Both the aforesaid reports appear to indicate that the varnish in which the base material was dipped contained synthetic resin. It therefore appeared that in issuing the Review Show Cause Notice the Government had referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not additional materials. In the present instance it further transpires that no copy of the subsequent report of the Deputy Chief Chemist had been made available to the respondents. We may note that even now the report of the Deputy Chief Chemist (date not mentioned in the Review Show Cause Notice) has not been filed even before us and the reference thereto is only in the extract of the report contained in the Show Cause Notice itself. 6. But Shri Ohri contended that the Review Show Cause Notice could be supported and disposed of without reference to the additional report of the Deputy Chief Chemist and with reference to the materials that are available in the file, as they stood on the date the order of the Appellate Collector was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em 22F read as follows : Mineral fibres and yarn, and manufactures therefrom in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, the following, namely :- (1) Glass fibre and yarn including glass tissues and glass wool; (2) Asbestos fibre and yarn; (3) Any other mineral fibre or yarn, whether continuous or otherwise, such as slag wool and rock wool; (4) Other manufactures in which mineral fibres or yarn or both predominate or predominates in weight. The contention for the respondents is that as the commodity in question is Varnished Fibre glass cloth, it would fall in this Tariff Item 22F which deals with Mineral Fibres and Yarn and manufactures therefrom. They, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a different type of case known as Textile Fabrics cannot be pressed into service. They had also observed in para 8 that these products, viz. Glass Fabrics (Epoxy D stage) and Varnished and Un-varnished Fabric Glass sleeves and their scraps are even popularly not known as Textile Fabrics . Applying the above tests they held in the said case that the Glass Fabrics (Epoxy D stage) and Varnished Fabric Glass sleeves with their scrap are covered under Tariff Item 22F. That was on the basis that in the case of the goods that were under dispute in that case there was predominance of mineral fibres or yarn. 11. Shri Rajgarhia heavily relied on the abovesaid decision. Fibre Glass would certainly be a mineral fibre. The Fibre Glass fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X
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