9911796707
TMI Blog1981 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... .E., dated 16-3-1976 on the ground that the impugned goods are yarn spun wholly out of glass fibre' were rejected by the lower authorities by holding that the goods, on test, were found to be glass filament yarn, the manufacturing process of which does not involve the process of spinning in a traditional spinning frame and as such the impugned goods could not be treated as 'yarn spun wholly of glass fibre'. 2. The moot point for consideration by the Government therefore, is whether the glass filament yarn can be considered as 'yarn spun wholly out of glass fibre' for the purpose of exemption under notification No. 87/76-C.E. At the time of personal hearing Shri R.K. Habbu, the petitioners' Advocate argued at length to say that the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to Man-made Fibre and Fabric Industry" and to the Publication "Textile Terms and Definitions" published by the Technical Institute of Manchester, 7th edition where filament has been defined as a 'fibre of indefinite length', and therefore, pleaded that yarn spun out of filament should also be regarded as "yarn spun out of fibre". He further invited attention of the Government to the definition of 'Glass fibre' at page 77 of the above-mentioned "Textile Terms and Definitions" where glass fibre has been defined as - "A fibre made by extruding molten glass to sufficient fineness to have flexibility necessary for use as a textile fibre. Individual filaments are of the order of 1-12mm, as above this diameter they are too brittle for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not with reference to the notification No. 30/74-C.E., which in any case cannot be relied upon for interpreting a subsequent notification. He also referred to the case of U.P. Twiga Fibre Glass Ltd., Secunderabad, who according to him, are getting the benefit of the particular exemption notification for similar types of goods manufactured by them. He also produced a copy of the Gate Pass issued by the said U. P. Twiga Fibre Glass Ltd. in support of his contention to show that the goods manufactured by them were enjoying the benefit of the said Notification No. 87/76-C.E. He pleaded that there is no warrant for discriminating against the petitioners and that such discrimination would be unconstitutional. 3. The Government of India have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical Institute of Manchester, 7th edition that glass fibre is inclusive of glass filament also. The Government further observe that ISI defines spinning, inter alia, as— (i) The extrusion by pressure through a spinnerett of a liquid or solution into a coagollating medium which produces a solid filament or filaments. (ii) The formation of a yarn from filaments by the combination of cutting and breaking, together with drafting and twisting in a single series of operations. 6. The Government also observe that the process of manufacturing of glass yarn as stated in the affidavit sworn by Shri M.P. Kamat, a Glass Technologist, finds support from the process of manufacturing glass yarn as stated in the Books— 'Man-made Fibres: Science and T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'strands' in that, in order to make yarn, the 'strand' is given a definite twist measured in turns per metre or per inch. The twisting operation consists of winding and placing the strand on a bobbin. The twisting is carried out by feeding the strand at controlled rate to a bobbin placed on a spindle rotating at a speed which enables the strand to be wound on to the bobbin at a rate considerably faster than the rate at which it is being supplied. It is important to note that the process of twisting in order to convert the glass strand into the yarn is the same in the case of continuous filament as well as stable fibre. 7. Thus, having regard to the manufacturing process of the glass yarn and to the fact that the term 'spinning' is wide en ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
