TaxTMI 
TaxTMI 
1982 (12) TMI 213
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.... tapes hereafter). These tapes are manufactured by first slitting, HDPE film into narrow strips and thereafter stretching these strips to form a still narrower tape. These tapes (as distinct from woven textiles tapes, are used in the manufacture of woven fabrics, twines and ropes and arc described as split film yarns in Indian Standards Specification No. 6192.1971. 2.  The case was argued before us on 17th and 30th December, 1982. Shri N.C. Trivedi appeared for the appellants and Shri K.D. Tayal for the respondent. 3.  On behalf of the appellants, Shri Trivedi stated at the outset that recovery of duty in this case had already been stayed by the Gujarat High Court on 7-9-1982. Coming to the merits of the case, be conceded th....
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.... Excise Rules, 1944. Shri Trivedi stated that the Department had conceded that the impugned HDPE tapes had been fully accounted for as having been used in the manufacture of HDPE woven fabrics and that the only ground on which the Department had sustained the heavy demand for duty against the appellants was a technical one, namely, that the appellants had not followed the Chapter X procedure. Shri Trivedi argued that inasmuch as the appellants had fulfilled the condition of the notification in substance, their default in not taking out an L. 6 licence and not executing a B8 Bond was not of any consequence as the impugned HDPE tapes had been sent for the specified use to a neighbouring factory just across the road and had otherwise been full....
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.... reproduce the relevant definitions : "Filament - A fibre of indefinite length. Monofilament - A single filament of sufficient size to function as a yarn in normal textile operations. Multifilament - Yarn with many continuous filaments or strands. Yarn - A continuous strand of textile fibres of filaments with or without twist suitable for plying, knitting, braiding, weaving, or otherwise intertwining to form a textile end product. Yarn occurs in the following forms :- (a) Spun Yarn - A yarn composed of fibres (short length, or staple) twisted together; (b) Filament Yarn - A yarn composed of continuous filaments assembled with or without twist; (c) A monofilament, with or without twist; and (d) A narrow strip of ma....
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....understanding of the term yarn and filament, we find ourselves in agreement with the appellants that the impugned HDPE tapes are man-made yarn but not filament yarn. Since Item 18 of the Central Excise Tariff contains only four specifie categories of man-made fibres and yarn, namely : I. Man-made fibres, other than mineral fibres. II. Man-made filament yarn. III. Cellulosic spun yarn. IV. Non-cellulosic wastes, all sorts. the impugned HDPE tapes, being neither man-made filament yarn nor cellulosic spun yarn, do not fit into any category of Item 18. They also do not fall under Item No. 18E as they are not non-cellulosic spun yarn. There is no other specific tariff item for yarn under which the impugned HDPE tapes could be cove....