GARDEN SILK MILLS LTD Vs. COLLECTOR OF CENTRAL EXCISE AND CUSTOMS
SUPREME COURT OF INDIA
GARDEN SILK MILLS LTD
COLLECTOR OF CENTRAL EXCISE AND CUSTOMS
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(1.)Heard the learned counsel for the parties.
(2.)Being aggrieved and dissatisfied with the Judgement and order dated 22-11-1994 passed by the Customs, Excise and Gold (Control) Appellate Tribunal in Appeal No. E/850 of 1991, the appellant has filed this appeal. The Tribunal by the impugned Judgement arrived at the conclusion that "Tapsa yarn" manufactured by the appellant was classifiable under Central Excise Tariff Chapter Heading 56.06. Being aggrieved by the same, the appellant has filed this appeal.
(3.)It has been contended by the learned counsel for the appellant that subsequent to the aforesaid Judgement the Tribunal has taken a contrary view in Pratik Crimpers V/s. CCE and in S.J. Vasania Silk Mills V/s. CCE. It is pointed out that in both these cases the Tribunal has referred to the circular dated 10-10-1988 issued by the Department, the relevant part of which reads as under:
"In view of the above, it is clarified that the instructions in Board's Letter F. No. 56/3/87-CX dated 26-4-1988 is applicable to such types of fancy yarns in which there is a core yarn and that the instructions contained in Board's F. No. 55/9/87-CX dated 30-6-1987 are not sought to be modified by the letter dated 26-4-1988 and that both the instructions may be read separately. In view of the definitions of single yarn, multiple (folded) yarns and cabled yarns as given in the HSN Explanatory Notes relating to Chapters 50 to 55 and particularly in respect of yarns as given at pp. 707 and 778 of the HSN Explanatory Notes, the single multiple (folded) and cabled yarns, whether plain or fancy, if they conform to the definitions of single multiple (folded) yarn and cabled yarns as discussed above, would be classifiable in Chapters 50 to 55 of the Central Excise Tariff depending upon the predominance of the textile materials and subject to the section note of Section XI and the relevant Chapter Notes of the Central Excise Tariff."
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