1981 (9) TMI 112

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....on to take a different view of the matter while deciding at group of six other similar writ petitions, viz., (1) Writ Petition No. 434 of 1980, (2) Writ Petition No. 37 of 1979, (3) Writ Petition No. 281 of 1979, (4) Writ Petition No. 416 of 1979, (5) Writ Petition No. 678 of 1979 and (6) Writ Petition No. 108 of 1980. 2. However in the present two petitions, one additional point is raised on behalf of the respondents and on the basis thereof, contention is that the decision of Kurdukar J. will not govern these two cases. Submission is, whereas before kurdukar J. as also in the aforesaid group of petitions the yarn after sizing was consumed internally a case of captive consumption - in these present petitions the yarn was after sizing so....

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....thereon under Tariff Item No, 18E of the First Schedule to the Central Excises & Salt Act must, therefore, be determined accordingly, the weight of subsequent size or starch having no relevance in that behalf. 4.  Learned Counsel Mr. Mehta appearing for the respondents invited my attention to an unreported decision of the Delhi High Court in J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. Union of India, Civil Writ Petition No. 664 of 1979 decided on October 16, 1980 (1981 (8) E.L.T. 887) Going through the same, I do not find it decides this question. On the contrary, once held that manufacture is complete at the spindle stage then the following observations in the said judgment are inconsistent with the contention of the respond....