1996 (3) TMI 217

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.... Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This order is directed against Order-in-Appeal No. M-1695/AHD/877/86, dated 7-8-1987 of Collector of Central Excise (Appeals), Bombay. 2. The appellants have filed a classification list No. 68 dated 4-3-1984 claiming exemption under Notification No. 34/84 for their sort No. 4204 with composition of 58% cotton plus 42% polyester....

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....est, considering the method followed and other factors, plus minus variance always occur. In fact, ISI itself under its Standard No. IS:11195-1985 has laid down 3% + tolerance in blend composition for textile material. This indicates that it is a tolerance limit recognised by the Trade and Industry and duly supported by authorities on the subject. He submits that in their own case Tribunal in its ....

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....tolerance limit is not in built in the exemption Notification and, therefore, the Collector (Appeals) was right in disallowing such tolerance for the purpose of Notification No. 34/88 dated 1-3-1984. It is also well settled proposition of law that quasi-judicial authorities are not bound by administrative directions. 5. We have heard both sides. Notification No. 34/84, dated 1-3-1984 partial....