1982 (2) TMI 313

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....& C.]. - This is an appeal filed by Plastic Processing Company, Calcutta against order (original) No. 38(19) 80 Collr/81, dated 10-11-1981 passed by the Collector of Central Excise Calcutta ordering that the appellants shall pay Central Excise duty (hereinafter "duty") amounting to Rs. 7,174/18 under rule 9(2) of the Central Excise Rules, 1944 (hereafter "the rules"). 2. A personal hearing....

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.... to 8-3-80 which has been taken on record. 4. He also produced BS-419/1956 for varnished cotton cloth sheet and tape for electrical purposes in support of his contention that yellow varnished cloth which is being manufactured by them is known to the Trade differently than the plastic cloth which is "cotton fabrics impregnated, coated or laminated with preparations of cellulose derivatives ....

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.... the marketing as "cotton fabric inpregnated, coated or laminated with preparation of cellulose derivates or of other plastic materials. 9. This is because "varnished cloth" apart from being a cotton fabric coated by "varnish" which does not contain either cellulose derivates or other plastic materials, is a separate class of fabric known to the Trade. It has a distinct use and appearance ....