- (1.) The respondent is engaged in the manufacture of Textiles, namely; grey cotton canvas cloth, hundred percent cotton/grey cotton, belting and duck. The issue to be resolved is whether these goods are classifiable under Tariff Headings (TH) 52. 02, 54. 08 or 59. 09 of the Schedule to the Central Excise Tariff Act, 1985. The appellant contends that they are classifiable under TH 59. 09. The respondent on the other hand cleared the goods clas- sifying them either under TH 52. 02 or 54. 08. Consequently on 23rd September, 1992 24 show cause notices were issued by the Excise Authorities to the respondent to show cause why differential duty amounting to Rs. 545,10,838 should not be recovered against the clearances effected during the period 20. 7.1987 to 13.8.1992. The respondent showed cause. The Assistant Collector confirmed the demand on the basis of an earlier decision of the Central Excise and Gold Control Appellate Tribunal (CEGAT) in the respondent's own case reported as Simplex Mills Co. Ltd. v. CCE Nagpur1 (referred to as 'simplex i').
(2.) Simplex-l had rejected the respondent's submission that grey belting cloth or canvas cloth which were manufactured by it were classifiable under TH 52. 05 or 54. 08. These two headings read:
(3.) It was held that fabrics for industrial use fall only under TH 59. 09. TH. 59. 09 reads:;