TaxTMI 
TaxTMI 
1994 (10) TMI 158
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....of wool tops and `Noils', has not pointed out specifically as to why he considered the impugned product as not `noils' but only as `so called a noils', the expression which he has not at all shown as to whether or not the product confirms to the description of `noils' and he has not produced any evidence in support of his coming to this negative conclusion. The appellants on the other hand clearly pointed out that their product confirmes to the specification of `noils' as indicated in the ISI's Glossary of Textile term, IS: 232:1967 wherein the product has been described as shorter fibres separated from a longer fibres during the process of combing. It is clear that the product manufactured by the appellants arise in the above manner and me....
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....the manufacture of Wool-Tops from raw wool. A dispute arose whether the goods described as Noils-I and Noils-II were classifiable as goods and chargeable to duty under Tariff Item 68. Whereas the Department was of the view that the goods described by the respondents as Noils-I and Noils-II were actually carded, combed and gilled wool arising at the final stage of conversion into tops and, therefore were liable to pay duty. The appellants contended that the goods were Noils only and were not liable to duty. Accordingly, a show cause notice was issued to the respondents asking them to show cause as to why duty should not be demanded on the goods. 3. Shri M.K. Jain, the ld. SDR appearing for the appellant submitted that the Collector (Ap....
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....ether the fibres in the instant case were shorter fibres and obtained during the process of combing, we shall have to look at the process of manufacture. The process of manufacture has been briefly described by the Asstt. Collector in his order-in-original wherein he has described :- "Greasy wool is the raw material which is subjected to process of scouring wherein wool is washed and cleaned of impurities. The scoured wool is issued to carding section wherein the cleaned wool is subjected to the process of separation and further cleaning. The tangled/matted mass of fibres is converted to a filmy web by working the fibres between two closely spaced relatively moving surface, clothed with sharp points. Thereafter it is obtained in the shape ....