TaxTMI 
TaxTMI 
1996 (5) TMI 201
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....ch fabrics were correctly classifiable under the then Tariff Item number 19(III) or 22(3) depending upon the classification of the base fabric. The case of the assessee was that such fabrics at the material time were not covered under the definition of these tariff but would fall under T.I. No. 68. Advocate F. Sorabjee claimed that Tariff Item No. 19(III) covered cotton fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials. He claimed that sandwich bonding does not amount to impregnation coating or lamination. Citing from an article from the International Symposium of Bonded Laminated Fabrics held at Washington in 1969, he described the process of manufacture of such fab....
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....were raised before the appellate authority but were not discussed by him at all. 3. Shri J.M. Sharma, learned Departmental Representative appearing for revenue claimed that the impugned goods squarely fall under the coverage of the Tariff Entries 19(III) or 22(3) as the case may be. He stated that the department's test result dated 17-5-1982 is factual. The reports from BTRA and Sasmira are more in the nature of opinion and cannot be called test reports. He stated that bonded fabrics were laminated fabrics only. As regards the change in classification he referred to and relied upon the judgment of the Supreme Court in the case of Ballarpur Industries Ltd. [1995 (76) E.L.T. 499]. 4. In his counter argument learned advocate cl....
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....s for laminating : (1) Foams is fused to the fabric by a heat-laminating machine that passes a continuous sheet of foam over a butane gas flame. The heat-fusing method renders fabrics "breathable", gives them good draping quality and stretch characteristics. The foam becomes an integral part of the fabrics. 8. In the second extract from the encyclopedia of textiles published by the American Fabrics and Fashion Magazine describing bonding versus laminating, the author says :- "When a sandwich construction is used involving two fabrics laminated (emphasis added) to and in between layer of urethane foam ........." 9. The citation from the International Symposium also terms flame bonding as lamination. In fact a new word is c....
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....d adequately covered his argument. As long as the assessees was put on alert by issue of adequate notice there can no grievance on this court. 13. We now turn to the grievance that whereas the Show Cause Notice was limited to the classification of Sort No. 48 only, the lower authority had confirmed the demand on all other sorts also. It is further claimed that the classification lists in respect of sorts other than 48 had been approved by the authorities and that the RT 12 Returns had also been finally approved. It is, therefore, claimed that the differential duty would come only to Rs. 82,158.72 and not Rs. 18,62,112.58. 14. The brief facts as narrated in the original authority's order speak of Classification List No. 91/84....
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....the appellant the demand confirmed by the original authority for sorts other than Sort No. 48 appears to be without basis. Prima facie, it also appears that his going beyond the purview of the Show Cause Notice renders the adjudication order null and void. We are, however, handicapped here since the appellant have not placed on record, evidence supporting their submission that their claim for classification under T.I. No. 68 for sorts other than Sort No. 48 was finally approved by the Department and that the RT 12 Returns were also finally approved. This verification would have to be done by the original authority to whom the matter would have to be remanded. 15. The appellants have a grievance regarding the calculation of duty also....