Decided on July 04,1991



G.A. Brahma Deva, Member (J) - (1.) THIS is an appeal preferred against the Order -in -Appeal No. KVV 351/90/B -III, dated 17 -5 -90 passed by the Collector of Central Excise (Appeals) Bombay.
(2.) THE point to be considered in the present appeal is whether the product namely, Glass Wool Mat/Felt manufactured by the appellants would be covered by sub -heading 7014,00 read with serial number 10 of Notification No, 52/86, dated 10 -2 -86 as claimed by the appellants or would fall under serial number 11 of the said notification as held by the Department.
(3.) ORIGINALLY , the classification list was filed by the appellants classifying Glass Wool Mat under Heading 7014 and claiming assessment under Notification No. 52/86 under serial number 11 of the said notification. This was approved by the Assistant Collector. Subsequently, the appellants filed a revised classification list on 15 -12 -87 claiming exemption under Serial Number 10 of the notification on the ground that woven glass fabrics are also eligible to exemption under Serial Number 10 of the aforesaid notification, and the original classification list was filed by them under a mistaken belief that duty exemption granted to glass fabrics under Serial Number 10 was applicable only to certain types of glass fabrics. This claim, was rejected by the Assistant Collector as per order dated 7 -4 -88. In appeal, the Collector set aside the order of the Assistant Collector and remanded the matter for de novo adjudication after observing the principles of natural justice. The Asst. Collector accordingly heard the appellants and passed an order holding that the earlier order dated 7 -4 -88 was proper and correct on the ground that the product described in the original classification list and the one described in the classification list filed on 15 -12 -87 was one and the same, namely, glass wool and not glass wool fabrics. Again the matter was taken in appeal before the Collector (Appeals) and the Collector (Appeals) has rejected the appeal as per impugned order on the ground that the exemption under notification No. 52/86 -C.E. was not available to the products of the appellants as the said goods are not woven products as Serial Number 10 will cover only woven fabrics and not non -woven fabrics. Aggrieved by this order, the appellants have come before us by way of his appeal. Shri M.P. Baxi, learned Advocate, appearing for the appellants submitted that the issue in the present case has been considerably narrowed down in view of the finding given by the Collector as per the impugned order that the goods in question are non -woven fabrics. Since the goods in question are non -woven fabrics and having admitted the products of the appellants as non -woven bonded fabrics, the benefit of exemption cannot be denied under Notification No. 52/86 as Serial Number 10 of the notification does not differentiate between woven and non -woven fabrics and exemption granted under Serial Number 10 will be applicable equally to non -woven bonded fabrics.;

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