1998 (6) TMI 243

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....Singh, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Oriental Carpet Manufacturers (India) Ltd. (hereinafter referred to as `OCM'), the matter relates to the classification of the mixed fabrics containing polyester and wool.The appellants had declared the wool content in the mixed fabrics as 28% while the Revenue on the basis of the test r....

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....-3-1998. We have gone through the facts on record and have given our due thought and consideration to the submissions made by both the sides. 3. On 28-8-1981, a representative sample was drawn from the Quality No. 7185 of the mixed fabrics out of the stock of 838.15 Mtrs. On test by the Central Revenues Control Laboratory (CRCL) the composition was found to be as 68.3% polyester and 31.7% ....

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....e of Central Excise duty depended on the composition of the mixed fabrics, full details of the composition with different fiber contents were required to be made. Samples are not drawn as a matter of routine and the assessments under the provisions of the Self-removal Procedure are generally made on the declaration of the assessee. In this case, the composition as declared by the assessee was not ....

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.... First test was done at the time of the initial visit by the Central Excise Officers and this test was got done from the CRCL. The second test was done on the remnant sample after issue of the show cause notice on the request of the OCM. This test was got done from the Central Technological Laboratory, Indian Central Cotton Committee. The appellant could not choose any particular Laboratory for co....