Satish Chandra, J. - (1.) ITEM No. 19(1)(i) of the Schedule 1 of the Central Excises and Salt Act lays down 15% ad valorem duty on, inter alia, 'canvas' and 'duck', while sub para (2) of paragraph 19 -1 refers to other articles, namely cotton fabrics of various types. Under this entry the excise duty was recoverable at fixed rate ad valorem from 60 paise to 80 paise per square metre.
(2.) MS . Cawnpore Textiles Limited, Kanpur, the petitioner, manufactures cotton fabrics known as 'Do Suti' and Dedh Suti. The Excise Authorities took samples of the four varieties of these fabrics manufactured by the petitioner, which were termed as Q -22, Q -204, C.T. -1304 and C.T -6622, and sent them for chemical examination, On 8th April, 1970, the Assistant Collector, Central Excise, informed the petitioner Company that samples Q -22 and Q -204 have been found to be less than 8 ounces per square yard and hence they are liable to be assessed to excise duties under Item No. 19 -1 (2). But in regard to samples C.T. 1304 and C.T. 6622 it was stated that since their weights have been found to be more than 8 ounces per square yard, they are liable to be assessed to excise duties under Item No. 19 -1(1). It spears that the petitioner Company did not accept the Chemical Examiner's report with regard to the two samples of the C.T. varieties. At the insistence of the petitioner the samples of these two varieties were again sent for chemical examination. The result of the Chemical Examiner's report was that both these varieties are less than 8 ounces per square vard. It is not clear how it was done, but the samples of two C.T. varieties were again sent to Chemical Examiner and the information conveyed to the petitioner Company, on the basis of the report of this examination, show that the samples of these two varieties were over 8 ounces per square yard in weight.
(3.) THE petitioner Company made a written request to the Assistant Collector that the samples be sent for chemical test once again. The Assistant Collector by his order dated 4.5.1971 rejected the prayer. He held that these two items being over 8 ounces per square yard in weight were liable to be assessed under Item No. 19 -1 (1) on ad valorem basis.;