TaxTMI 
TaxTMI 
1987 (11) TMI 193
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....e count in either weft or warp, the average count could not be ascertained under the statutory formula read with Tariff Item 19, as it existed prior to 18th June, 1977, and that, therefore, the duty on these fabrics should be payable under Tariff Item No. 19(1)(2)(f) i.e. at the tariff rate, as "cotton fabrics, not otherwise specified". 2. In the appeal before us, the department has admitted that there was a problem as regards ascertainment of average count in respect of such fabrics which was resolved prospectively by issuing Notification No. 7/78 dated 17th Jan, 1978. In the order appealed against the Collector has given benefit of this Notification retrospectively and it is against this, that department has come up in appeal before us. ....
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.... count in the warp or weft, as the case may be. Accordingly the jurisdictional Assistant Collector shall determine the average count and if on this basis, it is found that the average count of the fabrics would be the same as was declared and approved earlier, no differential duty should be demanded. In case, on such re-determination, the average count is found to be on a higher side calling for higher duty, the demand could be worked out accordingly and the appellants shall pay the same." 4. We have heard Shri K.C. Sachar, Departmental Representative. None appears for Respondents. 5. Shri Sachar briefly submits that the Collector has granted relief in the matter before him by giving a notification of Govt. retrospective effect without an....
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....ar Notification here a formula is specifically prescribed for determining the average count. It is not open to departmental authorities to go beyond the Notification and to investigate whether average count of yarn in the fabrics is determinable in accordance with some different formula. 7. We have seen Notification No. 7/78 which amended Notification No. 226/77. This notification provided a new formula for determination of average count. It is reasonable to expect that the amendment became necessary to get over the difficulty that was being experienced in determining the average count of the yarn in such fabrics under the unamended Notification 226/77. Nevertheless, by no stretch of imagination can Notification No. 7/78 be considered a "c....