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1994 (6) TMI 16 - SUPREME COURTWhether the said product, "rexine cloth" falls within T.I. 19(III) of the Schedule to the Central Excises and Salt Act, as it obtained at the relevant time? Held that:- The reasons are shown and no material is placed before us to show that the said opinion of the Member of the Tribunal (Shri P.C. Jain) who rejects the argument holding that "P.V.C. formulation being used by the respondent-company is certainly governed by the expression 'other artificial plasticizers'" is not correct. The only submission has been that the matter be remitted to the Tribunal for a decision on this question. We are not inclined to do so, for if this were the case, the respondent ought to have put forward this argument at the forefront and not concern itself with the interpretation of the Tariff Item. It could have simply said, 'my coating material is not one contemplated by the Tariff Item', and if it were so, no further question would have arisen. Instead, it concentrated upon the applicability of the clauses relating to predominance and percentages relying upon the decision of this Court in Multiple Fabrics. Before the Collector (Appeals) it relied upon Tariff Item 15A and submitted that since its coating material is not covered by Tariff Item 15A, Tariff Item 19 is also not attracted. For all the above reasons, we are not inclined to accede to the request for remand of the matters to the Tribunal for deciding the said question. The appeals are accordingly allowed. The orders of the CEGAT and Collector (Appeals) are set aside who said that the rexine cloth manufactured by the respondent cannot be called a 'cotton fabric'
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