1983 (7) TMI 314

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....under Item No. 68 and assessed at the rate of 1% with effect from 1-3-1975. He accordingly issued demand for payment of Central Excise duty from 1-3-1975. He accordingly issued demand for payment of Central Excise duty from 1-3-1975 to 31-12-1975 for Rs. 9,790.25 P. and another demand for the period 1-2-1976 to 23-6-1977 amounting to Rs. 20,294.81 P. under Rule 10A of the Central Excise Rules, 1944. The Appellants contended that Item 68 of the CET is for `all other goods not elsewhere specified' and accordingly this item should continue to be assessed under Item 19 of the CET which was more specific for the purpose of classification. The Assistant Collector however was of the opinion that handkerchiefs are known and sold in the market as su....

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....d Notification No. 109/75, dated 20-4-1975 according to which art-silk fabrics specified in the schedule to the Notification have been exempted from the whole of the additional duty of excise leviable thereon. The Entry No. 3(c) specifically mentions the Item handkerchiefs as one of the items having been so exempted. Later, under the Notification No. 165/83, dated 28-5-1983 the exemption from additional duty of excise on handkerchiefs falling under Tariff Item No. 22 was withdrawn and the said Entry No. 3(c) of the Schedule to the aforesaid Notification No. 109 was omitted. The Advocate cited several authorities in support of his contention that Item 19 of the CET includes not only chaddars, bed-sheets, bed spreads, etc. but also handkerchi....