1997 (12) TMI 327

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.....R. Tandon, Consultant, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the Order-in-Appeal dated 17-12-1990 passed by the Collector (Appeals). 2. Heard Shri S. Kannan, learned JDR for the Revenue and Shri T.R. Tandon, learned Consultant, for the respondents. 3. The respondent has filed a refund claim on the....

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....facture. Accordingly, the Collector (Appeals) set aside the order of the Assistant Collector and allowed the consequential relief. 4.  Not being satisfied with the findings given by the Collector (Appeals) the department has come before us by way of this appeal in which it has been urged that scoured wool was appropriately classified under Tariff Item 68 and this classification had not bee....

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....derstanding as per Circular F. No. 525/8/85-Cus. TU of the Central Board of Excise & Customs dated 23-7-1985. and that the raw-wool covers scoured wool also. The relevant portion of the circular is reproduced as under :- "I am directed to say that question of classification of scoured wool was examined in the Board. The matter was examined against the background of the scheme of classification ....

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....ven in our Tariff should cover scoured wool also. The Chief Chemist has referred to the ASTM, which describes wool, raw as wool or hair of sheep in the greased, pulled or scoured wool. It further goes on to say that scoured wool, even though it is no longer in its original raw state, is generally accepted as raw wool. Therefore, it can be held that Item 53.01/05(2) covers scoured wool. This clarif....