1987 (1) TMI 359

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....1969 which are applicable to the impugned products. It is of a greater advantage to the appellants to avail of the first notification and they have sought assessment on that basis, but the benefit of that notification is being denied as per the decision of the lower authorities, according to which, it has been held that assessment should be made as per the second notification, which is considered more specifically to apply to the impugned products. Shri Lakshmikumaran refers to the decision of this Tribunal in the case of M/s. Calico Mills v. Collector of Central Excise, Ahmedabad - [1985 (22) E.L.T. 574 (Tribunal)] = 1985 E.C.R. 2063 in which it was held that if there are two notifications which are applicable, then one exemption notificat....

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....was held that the benefit of one notification cannot be taken away by another separate notification. In the present matter, the whole question is whether the two notifications cited before us are equally applicable to the goods in question. The two notifications are re-produced below for ready reference : "Notification No. 127/69-C.Ex., dated 29-4-1969. In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cotton fabrics falling under sub-item 1(1) of Item No. 19 of the First Schedule to the Central Excises & Salt Act, 1944 (1 of 1944) and specified below from so much of the duty of excise leviable thereon as is in excess of 6-1/4 per cent ad valorem. ....

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....20   (b) processed. ..... 1.10 (iv) Fents of Medium-A fabrics -     (a) grey. ..... Nil   (b) processed...... 0.10 (v) Fents of Medium-B fabrics     (a) grey. ..... Nil   (b) processed other than bleached and/or dyed. . . 0.10   (c) bleached and/or dyed. .....  Nil (vi) Fents of Coarse fabrics -     (a) grey. ..... Nil   (b) processed other than bleached and/or dyed 0.10   (c) bleached and/or dyed. .....  Nil (vii)  Fents of cotton fabrics specified below -     (a) Cotton fabrics generally described as Mallimo type fabrics or fabrics in....

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....t, that the other notification affording general exemption for cotton fabrics should be considered as equally applicable cannot be considered as tenable. There is also weight in the argument that Notification No. 127/69 in fact appears to exclude fents for the reason that it refers to the value of cotton fabrics and blankets in terms of value determinable on square metre basis, whereas in respect of fents, value and duty is determinable on weight basis. 5. In the light of the above discussion, this appeal has to be rejected and is dismissed. 6. [Order per : G. Sankaran, Vice President]. - I have perused the order proposed by learned brother Shri K. Prakash Anand, but I regret I am unable to agree with his conclusion. 7. "Fents" are....