1998 (3) TMI 218

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....hile Central Excise Tariff while the Revenue had sought to classify them as yarn under Item No. 18 of the said Tariff for period 16-3-1972 to 16-6-1977 and under Item No. 18-II(iii) of the said Tariff thereafter. 3. We have heard Shri Satnam Singh, SDR. We have gone through the facts on record and have also gone through the relevant Tariff Entry. 4. The main ground taken by the appellants is that they were engaged in the slitting of the polyester metallised sheets into various thickness as per the requirement of the market and the slitting process did not fall within the ambit of the manufacture of man-made yarn. We find that what the appellants were bringing were the polyester metallised sheets and the product being manufac....

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.... They had classified such metallic yarn under Item No. 15A(2) of the Tariff as at that time, the metallic yarn was not specifically covered by Item No. 18 but there was no doubt that process involved was the process of manufacture. 6. It has been admitted by the appellants that the goods produced by them were used for embellishing the sarees and other fabrics as zari. The two products - the film and the yarn had different uses and as such it could not be said that no process of manufacture was involved in the production of yarn from the film. 7. In the Central Excise Tariff, w.e.f. 16-3-1972 the metallic yarn has been specifically included in the Central Excise Tariff. When an item is specifically enumerated and described in....