1999 (6) TMI 128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. The Ahmedabad Mfg. & Calico Ptg. Co. Ltd., is whether the Central Excise duty is chargeable when the duty paid 100% Polyester yarn is converted into 100% spun polyester thread, both falling under Item 18E of the erstwhile Central Excise Tariff. 2. When the matter was called, no one....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....termining the duty liability. 4. Shri V.M. Udhoji, ld. JDR, reiterated the findings of the Collector (Appeals) in the impugned order, in which he had relied upon two decisions of the Tribunal viz. (a) C.C.E., Bombay-II v. Pioneer Industries, Thane [1987 (29) E.L.T. 330] and C.C.E., Hyderabad v. Sri Balaji Cable Industries, Anantapur [1987 (29) E.L.T. 77], in which it was held that though t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eatment involves the use of substances based on silicones, starch, wax, paraffin etc. From the above definition it will be thus observed that a process of manufacture is involved in sewing thread as a result of which a new substance different than the yarn having distinct name, character or use came into existence." 6. In the erstwhile Central Excise Tariff, more than one product was cl....