9911796707
TMI Blog1979 (1) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Tariff while the Central Excise authorities below have held it classifiable under Item 19.I (1) on the ground that the 'deaf suti' fabric is a fabric of duck variety specifically enumerated in the fist of items under entry 19.I (1) for ad valorem duty. 3. One of the contention of the petitioners was that the Assistant Collector of Central Excise did not apply his mind and on this ground the said order could be set aside. This contention was, however, not pressed by the counsel for the petitioners. Another minor contention was about the correct amount of duty and it has been urged that the amount of duty has been calculated by the department on the basis of their invoice value. They have stated that correct assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of cotton fabrics that cloth manufactured with woven in pairs in warp with single yarn in weft having parallel drawn warp in plain weave construction, can never be described as duck cloth, and is not known to the market as duck cloth, Shri Rajinder Prasad has stated in his affidavit that `ded suti' cloth is a coarse fabric of a cheaper variety made out of unplied yarn and is a commodity distinct and different from duck and cannot be bought and sold as duck cloth because duck cloth is a fabric of costlier variety made out of plied yarn and is generally used for making wearing apparels like suits, coats, trousers etc. 5. On the basis of these affidavits, counsel emphasised that `ded suti' and duck fabrics are different varieties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry, that cloth popularly known as "Do Suti" and "Ded Suti" in technical terminology are not distinguishable from duck. 8. In view of the fact that construction particulars of the fabrics manufactured by the petitioners are identical to those of duck variety fabrics and further in view of the ratio of the Allahabad High Court judgment in the case cited above, Govt. are of the view that the fabrics in question are correctly classifiable as duck fabrics within the contemplation of entry 19-I (1) of the Central Excise Tariff. 9. In so far as the demand of duty is concerned, Govt. observe that the calculation of the same is essentially a question of fact. The Assistant Collector is accordingly directed to arrive at the correct assessable v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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