2017 (1) TMI 489

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....peal had been restored and appellate authority directed to hear and dispose off on merits. In fresh proceedings, Commissioner of Central Excise (Appeals), Mumbai Zone I vide order-in-appeal no. BR/233-234/Th-I/04 dated 31st August 2005 upheld the order of the lower authority leading to these two appeals now before us; both are disposed off by common order. 2. Appellant is a manufacturer of manmade fabrics which, on classification under heading 5508 of the Schedule to the Central Excise Tariff Act, 1985, were subject to duty at Rs. 1.25 per square metre under Additional Duties of Excise (Goods of Special Importance) Act, 1957. The appellant had been availing the benefit of notification no. 254/87-CE dated 25th November 1987 which was amende....

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....mber 1987 accorded yet another set of effective rates for the same two headings but dependent on the width and weight per square metre. This latter notification was subject amendment with a different composition to determine the various effective rates by notification no. 262/87-CE dated 9th December 1987. While retaining most of these features, notification no. 5/88-CE dated 19th January 1988 altered the effective rates yet again. Learned Authorized Representative referred to the same notifications to seek concurrence with the impugned order. 5. Considering the various combinations listed in the exemption notifications supra, the composition of the product of the appellant, which is nylon/viscose fabrics of width of 112 cms, is germane to....