Bharati Sapru, J. - (1.) Heard learned counsel for the petitioner and Shri Ashok Kumar Nigam, Additional Solicitor General of India for the respondents and also perused the material on record. This petition has been filed by the petitioner being aggrieved by an order passed by the Cess Committee Appellate Tribunal dated October 20, 2005 by which it has imposed cess on the petitioner treating it to be a manufacturer. Respondent No. 3 has completely relied upon a judgment of the same committee dated April 30, 2004 passed in the case of Chandhok Textiles Exporter P. Ltd. v/s. Assessing Officer, Textile Committee.
(2.) I have also perused the judgment, which has been given for the case of Chandhok. In that judgment the Textiles Committee Cess Appellate Tribunal has relied upon a judgment of the Delhi High Court in the case of Nath Bros. Exim. International Ltd. v/s. Union of India reported in : AIR 1997 Delhi 383.
(3.) In that case there was a clear finding that the matter did not relate to the power loom and handloom industry and therefore, it was not entitled to the benefit of Sec. 5A of the Textiles Committee Act, 1963, which reads as hereunder: (1) There shall be levied and collected as a cess for the purposes of this Act, a duty of excise on all textiles and on all textile machinery manufactured in India at such rate, not exceeding one per cent, ad -valorem as the Central Government may, by notification in the official gazette, fix: Provided that no such cess shall be levied on textiles manufactured from out of handloom or power loom industry.;