TaxTMI 
TaxTMI 
1987 (12) TMI 146
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....nents and consumables (non-iron and steel items) other than those included in the appendices 2, 3 Part-A, 5 and 8 and the eligible category of importer is actual users (Industrial)." The appellant contends that the aforesaid goods are covered by the aforesaid entry and therefore, no licence is required for import of the aforesaid goods. On the other hand, the department contends that the goods are covered by entry at S. No. 31 of Appendix 2, Part B which reads as follows :- "Fabrics, made from man-made fibres/yarns (excluding unlinked nylon ribbon tape from 1/2" to 18-1/4" both the ends electrically welded required for the manufacture of typewriter/computer ribbons)." Against this entry CCCN Code given is 51.04/56.07. The appellant con....
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....eld that the expression "fabric" used in Appendix 2, Part B, S. No. 31 cannot be confined to woven fabrics alone particularly when the Policy itself describes in S.No. 289, Appendix 3, Part A mentioned supra certain items requiring licence as "non-woven fabrics". The learned adjudicating authority has also relied on the literature produced by the appellant herein during the course of personal hearing before him. The literature, according to the said authorities states "these products are based mainly on storelene non-woven fabric". He has, therefore, held in view of the fact that the material is of man-made fibre (nylon fibre) that the goods are covered by Appendix 2, Part B, S. No. 31 requiring .licence from the competent Import Control au....
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....woollen fabrics' in the CET as given in Tariff Item 19 and 21 at the relevant period. Para 8 of this judgment wherein reference to Supreme Court's judgment in the case of Union of India and others v. Gujarat Woollen Felt Mills (1977 E.L.T.J24) has been made states as follows :- "In the said Supreme Court's decision what was in question was as to whether the non-woven felts could be regarded as woollen fabrics or not. Supreme Court observed that 'fabric means woven material'. It was held that non-woven material cannot be regarded as fabric and as such the felts manufactured by Gujarat Woollen Felt Mills were not exigible to excise duty under entry No. 21." We observe that this judgment would not strictly apply. The Supreme Court was consid....