1979 (1) TMI 109

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....itioners. The petitioners have contended that this fabric is classifiable under Item 19.I (2) of the Central Excise Tariff while the Central Excise authorities below have held it classifiable under Item 19.I (1) on the ground that the 'deaf suti' fabric is a fabric of duck variety specifically enumerated in the fist of items under entry 19.I (1) for ad valorem duty. 3. One of the contention of the petitioners was that the Assistant Collector of Central Excise did not apply his mind and on this ground the said order could be set aside. This contention was, however, not pressed by the counsel for the petitioners. Another minor contention was about the correct amount of duty and it has been urged that the amount of duty has been calculated ....

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....d as duck cloth. He has supported this contention on the basis of his experience in the field of manufacture of cotton fabrics that cloth manufactured with woven in pairs in warp with single yarn in weft having parallel drawn warp in plain weave construction, can never be described as duck cloth, and is not known to the market as duck cloth, Shri Rajinder Prasad has stated in his affidavit that `ded suti' cloth is a coarse fabric of a cheaper variety made out of unplied yarn and is a commodity distinct and different from duck and cannot be bought and sold as duck cloth because duck cloth is a fabric of costlier variety made out of plied yarn and is generally used for making wearing apparels like suits, coats, trousers etc. 5. On the basi....