2001 (1) TMI 342

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.... list they claimed benefit of Notification No. 50/91, dated 25-7-1991 as amended by Notification No. 32/93, dated 28-2-1993. Another classification list in relation to the same product was filed on 24-9-1992 claiming the benefit of Notification No. 50/91. These classification lists were not approved till 11-4-1994 on which date the lists were provisionally approved. 2. On 11-4-1994 a show cause notice was issued denying them the benefit of Notification No. 50/91 on the ground that as per Note 14 read with Note 2 of Section XI of the Schedule to the Central Excise Tariff Act, 1985 the goods manufactured are not Jute Carpets. No specific amount of duty was mentioned in the said show cause notice as recoverable from the assessee. In re....

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...., the goods fall under 57.01 which specifically excluded jute carpets. Since it is classifiable under Heading 57.01, even going by the classification made by the Department, according to Counsel, it comes under Chapter 57 and the goods falling under Chapter 57 are covered by the Notification. Viewed in this light, it is argued that the goods manufactured fall within the purview of the notification. 5. The second argument advanced by the learned Counsel representing the appellant was that the show cause notice did not mention any amount as specific duty realisable from the noticee. In the absence of such a demand in the notice, he could not make any effective representation. Ignoring these facts the learned Adjudicating authority con....

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....of the Central Excise Tariff Act. If the goods manufactured by the appellant fall within Chapter 57 and the jute content is not less than 35% as stated in the proviso to the Notification, the said goods must get the benefit of the Notification. The Proviso to the Notification was in the following terms : - "Provided that the exemption contained in this Notification shall not apply if the said goods contained less than 35% by weight of Jute Fibre or yarn or both." 8. The goods manufactured by the appellant contained 40% jute fibre. This fact is not in dispute. When the goods contained more than 35% by weight of jute fibre and it falls within Chapter 57 they must get the benefit of the Notification. In examining whether the Notific....