1994 (4) TMI 128

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....tant, for the Appellants. Smt. J.M.S. Sundaram, SDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. -  These two appeals arise out of the same impugned order of Collector (Appeals).  The issue is whether scoured wool is an excisable commodity assessable to duty under Item 68 C.E.T.  In the proceedings initiated against assessee/appellants, Punjab Wool Co....

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....assification and the Collector of Central Excise, Chandigarh is dissatisfied with the Collector (Appeals') findings on limitation. 2. On hearing Shri T.R. Tandon, ld. Consultant for Punjab Wool Combers and Smt. Shanti Sundaram, ld. S.D.R. for appellant Collector, we find that the consistent plea of Punjab Wool Combers has been that the process of removal of greasy matter with hot water, soap, e....

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....N. As the classification in our Tariff follows CCCN, the scope of the merged reading in our Tariff, unless otherwise specifically clarified, is same as the sum-total of the individual headings in the CCCN.  Classification in the CCCN could be one of the guiding factors for determining classification under our Tariff.  Heading 53.01/05(2) covers wool raw, as also wool tops.  Viewed a....