1980 (12) TMI 189

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....lidated order covering three appeals against three Orders-in-Original passed by the Collector of Central Excise, Kanpur. Government have carefully considered the arguments set out in the revision application and those urged during personal hearing. 2. The goods involved in these cases are certain batches of yarn containing wool and terene in one case and wool and rayon in the other two cas....

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....is that for assessment purposes the percentages of fibre contents in standard atmospheric conditions is relevant and these percentages had to be found by adding moisture regain values of the fibres to the oven-dry weight. 4. Government observe that there is no dispute regarding the factual position that the percentages recorded in the quality control test reports of the petitioners are on ....

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....ues:- Wool-16%, Terene (Polyester) - 0.4%; Rayon-11%. 5. Government find considerable force and accept the petitioners' contention that the rate of duty leviable on the yarn should be based on the percentage fibre contents in the yarn as traded and not in oven-dry yarn, i.e. after adding the appropriate moisture regain values to the oven-dry weights. Central Excise duty must be levied o....