1991 (1) TMI 254

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....hwari, Law Officer & Attorney, for the Respondents. [Order per: G. Sankaran, President]. - In this case, the question involved is how to apply the tolerance allowed with regard to test results. On this depends the further question of classification of the goods in dispute and the liability of the respondents to the duty that the Revenue considers is due from them. On 26-3-1981, the responden....

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....on 24-3-1982) after the limitation of 6 months, it was time-barred. The Collector of Central Excise, Chandigarh is now in appeal before the Tribunal against this order. 2. We have heard Shri Jayanarayan Nair, DR, for the appellant-Collector and Shri C.L Maheshwari, Law Officer and Attorney of the respondents. 3. The ground put forth in the appeal is that even after allowing the tolerance of ....

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....erance factor to results of tests. The circular says that for determining the percentage of rayon or artificial silk contents of mixed fabrics in tests an allowance of 2.5% may be given in favour of the manufacturer on account of unevenness in the deniar of the rayon or other yarns used in making up the fabrics and subsequent process of the woven fabrics. When the Board itself has laid down that t....