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TMI Blog2017 (3) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Judicial) And Shri C J Mathew, Member (Technical) Shri Vinay Ansurkar, Advocate for the appellant Shri Sanjay Hasija, Superintendent (AR) for the respondent Per: C J Mathew: Appeal has been filed by M/s Hitkari Multifilters Ltd against order-in-original no. 66/IDG(26)/COMMR (ADJ)/RGD/05-06 dated 27 th February 2006 of Commissioner of Central Excise (Adjudication), Raigad classifying the disputed goods, viz. fly waste , under heading 5505.20 of First Schedule to the Central Excise Tariff Act, 1985 and demanding differential duty of ₹ 2,44,788/- for the period from April 1992 to July 1996, with interest thereon, besides imposing penalty of ₹ 2,44,788/- under rule 173Q(1) and rule 209A of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stopped the manufacturing of Viscose Staple Fibre Filter Rods, from which the fly waste generated, for the last five years and no physical stock is available with the assessee for ascertaining the length of fly waste. before proceeding to adjudicate the matter on merit. 4. Appellant contends that the impugned order was not compliant with the direction of the Tribunal and that the denial of classification under the heading 5601.30 of the First Schedule to the Central Excise Tariff Act, 1985 was made by placing reliance on the meaning of flock and neps , that revision of classification without ascertainment of length of fibre is not tenable, that the test conducted by the Deputy Chief Chemist did not determine length and hence had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot the identification of an alternative classification but the discrediting of the claimed classification. Without that pre-requisite, adoption of an alternative classification is not proper. 8. While chapter 55 of the First Schedule to the Central Excise Tariff Act, 1985 lists out textile goods, chapter 56 deals with waddings , felt , non-wovens etc. The appellant manufactures waddings falling under 5601 which is specifically identified in the note pertaining to waste covered under 5505. 9. We take note that flock , dust and mill neps are specifically covered in 5601.30; admittedly, fly waste generated in the manufacturing process of the appellant is primarily fibre of viscose and polyester which will be within the meani ..... X X X X Extracts X X X X X X X X Extracts X X X X
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