2000 (9) TMI 840

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....resent appeal is as regards the availability of concessional rate of duty in respect of the said products under Notification No. 25/95-C.E., dated 16-3-1995 and No. 26/94-C.E., dated 1-3-1994. 2. The benefit of Notification No. 25/95-C.E. has been denied to the cotton yarn on the ground that the term 'cotton yarn' used in the said notification cannot cover blended cotton yarn in which cotton predominates by weight. As such the adjudicating authority has held that blended cotton, would attract tariff rate of duty and not the concessional rate of duty. On the other hand the appellants' contention is that the cotton yarn in question contains 85% of cotton and as per Note 2(a) to Section XI goods classifiable under Chapters 50-53 and a ....

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.... Similarly the blended flax yarn and blended flax fabrics have to be treated as flax fabrics because of the predominance of flax and in terms of said Section Note of Section XI. In fact submits the ld. adv. Shri S.K. Roychowdhury that there is no dispute about the classification of the products in question. In the absence of any such dispute the benefit of the notification has to be extended to the appellants inasmuch as the notification in question does not contain any separate definition of cotton fabrics or flax fabrics. It has also been argued before us that a similar dispute was dealt in by the Tribunal vide its [1999 (107) E.L.T. 273 (T)] = Order No. A-885/CAL/98, dated 5-3-1998, while considering the benefit of Notification No. 57/85....

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.... Supreme Court's judgment in the case of Rajasthan Spinning and Weaving Mills - 1995 (77) E.L.T. 474 (S.C.) was justified. The Hon'ble Supreme Court has held that the exemption granted by Notification No. 332/77 to one type of non-cellulosic yarn falling under tariff item 18E would be limited to polypropylene spun yarn only and polypropylene fibres blended with other types of fibres will not qualify for the exemption. As such he submits that the issue having been decided in principle by the Hon'ble Supreme Court, the ratio of the same would be applicable while interpreting the present notifications. In this view of the matter Shri N.C. Roychowdhury prays for rejecting the appeal. 7. We have considered the submissions made from both ....