1997 (10) TMI 155

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....K.S. Ramabadran, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This appeal from Revenue was argued by Shri Satnam Singh, Senior Departmental Representative.The Respondents were represented by Shri K.S. Ramabadran, learned Advocate. 2. As narrated in the order-in-appeal, the appellants manufactured flat woven fabric out of polyester yarn under sub-head....

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....ed the benefit of Notification No. 217/86-C.E., dated 1-3-1986, since it was used for captive consumption. The assessee challenged this before the Collector (Appeals). The Collector (Appeals) classified the woven fabric under Heading 55.07. He held the processed fabrics to be not marketable and, therefore, not excisable. In the appeal from the Revenue the claim made is that the woven fabrics are c....

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....nt in the case of Shri Rama Machinery Corporation (P) Ltd. v. Collector of Customs, reported in 1992 (57) E.L.T. 369 (S.C.) also held that the alternate classification was claimable at the Tribunal stage. The Supreme Court in their judgment in the case of Collector of Customs v. Enfield India Ltd., reported in 1991 (51) E.L.T. 172 (S.C.) had entertained the claim for a alternate classification mad....

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..... We have examined the coverage of the two Chapters. Chapter 54 covered man-made filaments. Chapter 55 covers man-made staple fibres. The classification of the fabrics under these two Chapters would necessarily follow the classification of the yarn the fabrics were made from. In the order of the Collector (Appeals) in the narration of the facts it has come that the woven fabric was made out of pol....