TaxTMI 
TaxTMI 
1974 (8) TMI 101
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.... Constitution of India, the Petitioner prays for a writ, an order or a direction quashing the order, dated 14th September, 1967 passed by the Assistant Collector of Central Excise, Integrated Divisional Office, Nagpur and the order dated 21st December, 1967 passed by the Collector of Central Excise, Nagpur, in appeal. 2. The petitioner who used to run a Textile Mills at Achalpur by letter ....
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....or sub-standard cotton fabrics" and were, therefore, exempt from duty. The Inspector made a reference to the Assistant Collector, Central Excise, Nagpur, who informed him that the contents of these bales were not the samples because the mills have stopped manufacturing of goods and, therefore, these do not seem to be samples and that they were not `rags'. These cotton pieces were neither damaged n....
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....of Item 19 reads "Cotton fabrics described therein are exempt from to the payment of the excise duty leviable thereon under the Central Excises and Salt Act, 1944 and sub-item No. (1) (10) of Item 19 is "Damaged or sub-standard Cotton fabrics which are classified, as-(a)"Chindies'' that is to say, cut piece of cotton fabrics which are 23 centimetres or less in length; (b) `Rags' that is to say, cu....
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....res in length);   *        *       *         * Reading the exemption under Item 19(1) of the Tariff, it is clear that the `rags' which fell within the definition of "damaged or sub-standard cotton fabrics" are special types of `rags' and not `rags' as they are und....