1981 (1) TMI 267

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.... - The Government have considered the points raised in the revision application and those urged at the time of personal heating and have the relevant records of the case. 2. The petitioners are manufacturers of woollen felts and were paying duty on the same at the rates applicable to the woollen processed fabrics, others, provided under Notification No. 50/62, as amended from time to time.....

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.... the appeal stage, the Deputy Collector observed that the impugned woollen felts would not be covered by Sr. No. (1) under the head 'processed fabrics' given in the table attached to Notification No. 50/62 as the impugned goods were not woven and the factory was not other than a composite mill and therefore rejected their appeal. 3. The Government observe that the records of the case revea....