1994 (6) TMI 63

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....Order per : S.K. Bhatnagar, Vice President]. - This is an appeal filed by the department against the order of Collector (Appeals) dated 4-12-1985. 2. It is observed that a notice was sent for today's hearing was duly issued to the respondents by the Registry on 5-4-1994 and a copy was also sent to SDR for service through the Collector. 3. The Learned D.R. stated that this is a case involving a....

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....w point as contained in the appeal memo. 5. We observe that the Learned Collector was right in relying upon the Tribunal's order in the case of Gaekwar Mills Ltd. (Supra). 6. In this order the Tribunal has observed, inter alia that; In considering the question before us two main questions arise. Once is as regards the meaning to be attached to the expression "predominates in weight" occurring i....

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....fabric, a man-made fabric, and so on. The normal and logical approach in deciding such a question would be to consider whether a particular fibre constitutes the bulk of the fabric, and not whether it happens to be the single largest constituent, irrespective of its absolute quantum. Thus, if a fabric is composed of 5 or 6 different fibres, the largest of which constitutes about 20% by weight, it ....