9911796707
TMI Blog1981 (1) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-4-1976 asking the Assessee to show cause as to why the Fabrics of Sort No. 56101 manufactured during the period from 17-10-1975 to 31-12-1975 and 1-10-1975 to 16-10-1975 could not be classified under Item 19-I (1) of the First Schedule of the Central Excises and Salt Act, 1944 as the said Fabrics were "Denim" variety of Fabrics and as to why an amount of Rs. 67,534.37 should not be demanded as the said amount represented the short-levy on the said goods which had been cleared by the assessee on payment of Central Excise duty under Item 19-I (2) ibid. The outcome of these proceedings was that Asstt. Collector, Central Excise, Division I, Ahmedabad held that the Fabrics in question were ``Denim', variety of Fabrics excisable under Item 19-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rness Warp Face Twill and Four harness Twill in heavier weights. Standard Blud 'Denim called white black Denim' is made with indigo Blue dyed Warp Yarn and Grey and unbleached filling yarn. "lighter weight Denim called Sport Denim with a Softa finish are made in a variety of colour and pattern card used for play clothes and drapperices". In the Book captioned "Textiles" by Norms H.J. Saddev at p. 146, it is recorded that "Denim covers in two weights. Overall Denim is made of heavier yarn that drill ........... Sportsware Denim is similar to drill in weight and used for Sportsware, slip cover etc." From the Hand Book of Industrial Fabrics by George B. Heven, it is seen that "Denim" having Warp Yarn of Count up to 19 S and Weft Yarn of Count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification they had described the goods as Denim but subsequently when the dealers did not accept the goods as such, they filed a revised classification as dress material under 19-I (2) Central Excise Tariff. The petitioners were, however, not able to produce copy of their first classification for our perusal. 6. The petitioner also relied on the fact that some goods manufactured by other mills in that area, were accepted by the Deptt. as dress material and not as Denim cloth. They were asked to produce evidence regarding the construction and sort manufactured by other mills which they relied upon in support of their case but they have not produced any such evidence in spite of the time given to them. 7. The petitioners do not deny t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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