1996 (8) TMI 335

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....rder per : G.A. Brahma Deva, Member (J)]. -  Arguing for the appellants, Shri G. Shivadas, learned Advocate submitted that two issues are involved in the instant case. He submitted that to what extent duty is to be paid in respect of the spun yarn in terms of Rule 49A and whether value of 'Dharmada' is to be added to the finished products, i.e., fabrics. He submitted that in respect of the c....

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....n yarn, or both, the case may be; plus (b)  three per cent of the duty payable on such cellulosic spun yarn, or cotton yarn, or both, as the case may be, by way of interest on the amount of yarn duty." According to the department, since the process of shearing amounts to processing and that processing is covered under Rule 49A(2) of the Central Excise Rules, accordingly, the party is requir....

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....y the Adjudicating Authority in the order. 2. Shri P. Das, learned SDR appearing for the Revenue submitted that he has nothing to say in view of the decision of the Supreme Court that fabrics continue to be unprocessed under Rule 49A even after shearing. He submitted that as regards `Dharmada', the value of finished products increases to that extent since `Dharmada' is to be added. 3. ....