1995 (1) TMI 157

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....  Shri R.D. Jayman, Representative, for the Assessee. [Order per : Gowri Shankar, Member (T)]. - Since the issue involved in both these appeals is identical, the appeals are being disposed of by this order. 2. Notification No. 252/82-C.E., dated 8-11-1982 prescribes different rates of duty on fents and rags arising out of cotton fabrics depending upon the value of such cotton fabri....

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....982, the value per sq. mt. of the cotton fabrics out of which such fents and rags arise should be taken for computation." The assessee has come up in appeal against this order. 4. Shri R.K. Kapoor, Ld. SDR points out that the Notification itself provides that it is the value of the cotton fabrics out of which fents and rags have arisen which has to be considered for the determination of the sla....

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....re......" The expression `such cotton fabrics' can only refer to the fabrics out of which fents and rags have arisen. No doubt, the Collector (Appeals)'s view is right to the extent that after determining the slab into which the fents and rags will fall, the actual amount of duty will have to be ad valorem based on the actual value of the fents and rags. However, it does not in any way affect the ....

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....sh that the entire length of fabric was cut into fents and rags because of its defects and is therefore of lower value than other similar types of designs or fabrics. This would no doubt be taken care of in the usual manner and by filing price lists, etc. 6. The position, therefore, would be that the Deptt.'s appeal succeeds and the Collector (Appeals)'s order No. 22/86, dated 13-2-1986 is set ....