TMI Blog1999 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... said entry is as under : All varieties of textiles, namely, cotton, woollen, silk or artificial silk including rayon or nylon, whether manufactured in mills, powerlooms or handlooms and hosiery cloth in lengths. Entry (ii-a) of Section 14 of the CST Act has declared the cotton fabric as commodity of special importance in inter-State trade and commerce. The entry reads as under : (ii-a) cotton fabrics covered under Heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05, 59.01, 59.03, 59.05. 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). Entry 12 of the Fourth Schedule is as under : Textile fabrics (Sale by the first or earliest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture, the edges of the cloth have been stitched would not in any way affect the character of the handkerchief as a cotton fabric. Process of stitching was considered as essentially involved in the manufacture of several of the items enumerated in the inclusive portion of the definition of cotton fabrics contained in entry 19 of the First Schedule to the Central Excises and Salt Act. Since the mill-made handkerchiefs were sold in the same condition in which they were supplied by the mill of which excise duty was paid they were held exempt under the Kerala General Sales Tax Act also. Reliance is also placed on the judgment given in the case of Bangalore Wood Industries v. Assistant Commissioner of Commercial Taxes, Assessment [(1994) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparel and clothing accessories not knitted or crocheted including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties and bow ties, cravats, gloves. According to the department since handkerchiefs have been considered to be articles of apparel and clothing accessories, they do not fall under the category of textile . Textile fabrics has been defined in different chapters under the Central Excise Tariff Act, 1985. Chapter 52 refers to cotton fabric. Chapter 53 is regarding vegetable textile fibres. Chapter 54 is regarding man-made filament yarn and Chapter 55 is man-made staple fibre and Chapter 56 deals with non-woven articles. Chapter 57 is regarding carpets and other textile floor coverings. Chapter 58 refers to special w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned thereunder are considered to be cotton fabric. Circulars which have been issued earlier by the Commissioner ceases to be effective because of change of law with effect from April 1, 1992. 7. The contention that there was no change in the Central Excise Act or Additional Duties of Excise Act after April 1, 1992 is not relevant because it is not the assessment under the Excise Act. Under the sales tax law, if the definition of another Act is adopted it is from the date the adoption is made it has to be applied. Entry 62.02 refer to above has dealt with handkerchief falling in the category of articles of apparel and clothing accessories. It is an established principle of law that if there is a special entry then general entry would n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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