1997 (1) TMI 265 - AT - Central Excise

Tribunal clarifies duty exemption rules for specific fabric blends, rejects equal treatment argument

The Tribunal held that only certain combinations of blended tops were eligible for nil rate of duty due to the exemption of silk and flax from duty. The ... Blended wool tops - Manufacture The appeal concerned the classification of blended tops manufactured by the appellants using various combinations of materials. The Assistant Collector had approved the classification lists at nil rate of duty for some combinations based on Board's instructions. The appellants argued that the same logic should apply to all combinations, but the Tribunal disagreed. The Tribunal held that only certain combinations were eligible for nil rate of duty, as silk and flax were exempt from duty. The Tribunal also rejected the claim of a violation of natural justice regarding a request for adjournment. The appeal was disposed of with certain combinations approved at nil rate of duty.