1998 (2) TMI 295

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....ng of sacks from the cut pieces of fabric without the aid of power would not fall in the category of manufactured sacks with the aid of power. He, therefore, held that such sacks are eligible for Notification No. 65/87. He also held that the demand is barred by limitation. 2. In the appeal grounds, the department has stated that the appellant is not entitled for the benefit of Notification and they are not entitled for the benefit of time bar. 3. The learned JDR stated that the sacks manufactured from cut pieces of fabrics without the aid of power is entitled for the benefit of notification, is not correct. He stated that if the tubular fabric is manufactured on circular looms with the aid of power and if the cut pieces of f....

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.... interpreted in a manner so that it advances the legislative intent and not to frustrate it. Going by this logic, we are of the view that the ld. Lower authority has rightly interpreted the notification and we therefore hold that there is no force in the plea of the appellants and the appeal is dismissed." 4. But, the learned Advocate, Shri K.R. Natarajan, stated that the tubular fabrics is not connected with the manufacture of sacks. He reiterated the reasonings in the impugned order. 5. We have considered the submissions of both the sides. We find that we have taken the view in the above cited decision to the effect that when tubular fabrics are manufactured on circular looms and from those tubular fabrics if the sacks are....

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....s follows : "A doubt has arisen as to whether the product tubular HDPE woven fabrics coming out of the circular loom is classifiable under Heading 54.08 before lamination or under Heading 58.06 as special woven fabrics or under Heading 63.01 as made up textile articles not elsewhere specified. 2. It is observed that the tubular HDPE fabrics do not appear to be classifiable under Heading 58.06 inasmuch as the above fabrics do not have any special weave or construction to merit classification as special woven fabrics under Heading 58.06. It has a warp and weft as in the case of other fabrics and the only difference is that it emerges from the loom in a tubular form. Similarly, the above product may not merit for classification on u....