1987 (2) TMI 399

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.... SDR, for the Respondent. [Order per : D.C. Mandal, Member (T)]. -  This appeal was originally filed before the Central Government as a revision application, which stood transferred to this Tribunal under Section 35P(2) of the Central Excises and Salt Act, 1944 for disposal as an appeal. 2. When this matter was called, none appeared for the appellants. Smt. Dolly Saxena, learned SDR ....

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....nd those were fully exempted from duty under Notification No. 91/69-C.E., dated 1-3-1969 as genuine normal cut pieces which were 23 centimetres or less in length. The yarn content of such Chindies were waste, being of short length not exceeding half meter and were exempted under Notification No. 172/72-C.E., dated 24-7-1972. Under Rule 49A, yarn duty was payable on yarn content of cotton fabrics a....

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....9A of the Central Excise Rules. They manufactured cotton/cellulosic spun yarn in their composite mill and used the same for manufacture of cotton fabrics in which cotton predominated in weight. Duty on yarn under this special procedure was collected at the stage of clearance of the fabrics. The appellants' contention that yarn content in the chindies are "Waste yarn" and exempted under Notificatio....