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TMI Blog1979 (10) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioners firm appeared for the hearing. At the outset Shri Berarwalla stated that he would be arguing the case only on the question of classification of nylon twine under Item 68 as he had been instructed by the petitioners not to press the Revision Application in regard to the other three products viz. Nylon waste arising prior to the stage of stretching and Nylon Rope referred at S. Nos. 1, 2 & 4 of para 1 above. Government accordingly proceed to determine and dispose of the only remaining issue of the Revision Application viz. the classification of Nylon Twine. 4. According to Shri Berarwalla, the making of Nylon Twine did not bring into existence any new goods inasmuch as nylon twine belongs to the broad species of goods clubbed under the term 'yarn'. In his view, the conversion of yarn into twine was a process which did not constitute manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act. Since Nylon Twine was made out of duty paid yarn, there should, therefore, be no question of charging duty on nylon twine over again under Item 68 of the Central Excise Tariff. 5. Shri Berarwalla explained that nylon twine was obtained by merely twistin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h like twine was obtained by merely twisting yarn. Likewise the broad description of Item 18D, Central Excise Tariff, viz. 'jute yarn, all sorts' also included jute twist, thread, rope and twine. He, therefore, pleaded that on the same analogy nylon twine should likewise be covered by the broad description of Item 18 which read as 'yarn made fibres, filament yarns and cellulosic spun yarn'. 7. Shri Berarwala also made a grievance of denial of natural justice at the adjudication level on the ground that no opportunity of personal hearing was given to the petitioners by the Asstt. Collector before he decided to classify nylon twine under Item 68 of the Central Excise Tariff, when the same twine was earlier being cleared under Item 18, Central Excise Tariff, before the aforesaid Item 68 was inserted in the tariff. However, he made it very clear that in doing so he was not pleading for, and would not favour, remand of the case for de novo adjudication of the case as the matter had already been mending for the last about 4 years and if the case was remanded for de novo adjudication, the finalisation of the matter might have to wait for several more years. In this connection it was poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industries is to be found in IS: 1324-1966. Unlike the definition of yarn given in IS: 232-1967 the definition of 'nylon yarn' given in the aforesaid specification IS: 1324-1966 does not make a mention of nylon twine in the definition given therein. It may be useful to reproduce below the definition of yarn given in this particular IS. Specification No. IS: 1324-1966 for record and ready reference:- Yarn. - A continuous strand of textile fibres or 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 single yarn, plied yarn, cabled yarn, cord, thread, fancy yarn, etc. Further the fact that twine (plain) not only properly finds mention in IS: 4402-1967, i.e., Glossary of Terms relating to Netting for Fishin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 'cotton thread' within the scope of 'cotton yarn' within Item 18 and jute thread. rope and twine within the scope of jute yarn under Item 18D of the Central Excise Tariff whereas no such explanation is forthcoming in the case of Item 18 so as to extend its scope to nylon thread or for that matter nylon thread or rope etc. (At one time the very description of 18A was 'cotton twist yarn and thread, all sorts' and in the case of Item 18D the description read as `jute twist, yarn, thread, ropes and twine, all sorts'.) Furthermore, Government observe that where an explanation is inserted in the description of a particular tariff item with a view to extend its scope to certain goods, which in the absence of that explanation might not be deemed to be covered by the description of the particular item, it should not be interpreted to mean that all the goods mentioned in the explanation are synonymous. If the petitioners argument were to be accepted then yarn and rope could also be held to be synonymous which is not so. In support of this view, reference may be made by way of an example to Item 16 <|>of <|>the <|>Central Excise Tariff which covers tyres. This item reads as under : "tyre m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned. In the course of their arguments, the petitioners had made a grievance that yarn which was used for the manufacture of fishing nets enjoyed the benefit of concessional rate of duty, vide Notification No. 188A of 1962, dated 3-11-1962 (as amended from time to time) with a view to give relief to the fishermen who used these nets and that the object of this exemption notification was being defeated by levying duty on twine under Item 68 of the Central Excise Tariff notwithstanding the fact that this twine had no other use by and large except that of being used for the manufacture of fishing nets. This grievance of the petitioners is, however, found to be unfounded, inasmuch as the benefit of the Exemption Notification is still being extended to the yarn manufactured by the petitioners and used for the manufacture of twine wherever the end-use of the twine is for the manufacture of fishing nets the end-use being checked with reference to the petitioners declarations and records. Yet another point made by the petitioners at the time of personal hearing was based on the allegation that nylon twine was still being cleared in some other Collectorates like Madurai as yarn only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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