9911796707
TMI Blog1996 (10) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ions to that effect contained in Explanation III to sub-item (iii) under Tariff Item No. 18. The case before us is in respect of fabric and not yarn. Either percentage-wise or weight-wise, cotton has not been found to be the predominant fibre as a matter of fact. There is no law that in such a situation, cotton must be deemed to be the predominant fibre and the fabric must be treated as cotton fabric. Against assessee. - 1601 of 1985 - - - Dated:- 11-10-1996 - S.P. Bharucha and Suhas C. Sen, JJ. [Judgment per : Sen, J.]. - This is an appeal by the Collector of Central Excise against an order passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). The controversy in this case is about the classification of a pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gin (g) flex (h) remie in any fabric are equal in weight, then such one of those fibres the predominance of which would render such fabric fall under that Item (hereafter in this Explanation referred to as the applicable Item) among the Item Nos. 19, 20, 21, 22, 22A and 22AA, which read with the relevant notification, if any, for the time being in force issued under the Central Excise Rules, 1944, involves the highest amount of duty, shall be deemed to be predominant in such fabric and accordingly such fabric shall be deemed to fall under the applicable Item. Item No. 22. - Man-Made Fabrics. "Man-made fabrics" means all varieties of fabrics manufactured either wholly or partly from man-made fibres or yarn and includes embroidery i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e combined weight of polyester or viscose fibre which account for 65 per cent of the fabric. "Predominates in weight", in this context, must mean weight in excess of the combined weight of the other two types of fibres. There can be a second type of case where any fabric may contain more than 40 per cent by weight of cotton and 50 per cent or more by weight of non-cellulosic fibre (polyester in this case) or yarn or both. In such a case, even though cotton does not predominate, the fabric will be treated as cotton fabric. That is a legal fiction which does not come into play in this case because the fabric contains only 35 per cent cotton and 33 per cent polyester (non-cellulosic fibre). It is not the case of the Department that the weight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the market as cotton fabric. This fact was not disputed by the Revenue. It is well settled that an excise entry must be understood in the sense in which it is understood in the market place unless there is a special definition to the contrary. There is no such definition or rule in the Excise Act which lays down that even if a fabric comprises of only 35% cotton, it will have to be treated as cotton fabric. 5.It was asserted before the Tribunal on behalf of the assessee that the fabric under consideration was known in the trade as "man-made fabric". This again was not disputed by the Revenue. 6.On behalf of the appellant, our attention was drawn to the case of Collector of Central Excise v. Rajasthan Spg. Wvg. Mills Ltd., 1995 (75) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
