9911796707
TMI Blog1987 (7) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under Item 22-B. On appeal the same was confirmed by the Collector of Central Excise (Appeals) under his order dated 14-2-1983. This appeal is against the said order. 2. We have heard Shri Gopal Prasad, Consultant for the Appellants and Shri K.C. Sachar for the Department. 3. There is no dispute that the product in issue is jute fabric laminated with PVC. Shri Gopal Prasad submits that this would be jute manufacture falling under Item 22-A(2) CET since Item 22-A covers jute manufactures, all sorts, and there is no dispute that in the product in issue jute predominates by weight. But the argument for the Department is that it is only jute manufacturers that are not elsewhere specified that would fall under Item 22-A and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time when the above said notifications were issued Item 22-B was not in the Schedule, the same having been introduced into the tariff from 1-3-1968 only. Further it was only in 1976 that Item 22-B was further amended to include therein the words "impregnated, coated or laminated". Therefore at the time the above notifications were issued there would have been no other specific item under which the laminated jute fabrics would have fallen. In fact they would not have fallen under Item 22-B until the amendment in 1976. Shri Sachar further draws our attention to the fact that, under Notification No. 250/77-C.E., dated 23-7-1977 exemption was granted under Item 22-B in respect of fire resistant products subject to the condition that unproce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cover jute manufactures unless they are covered elsewhere. Since laminated jute fabrics would be covered normally by Item 22-B it will have to be excluded from Item 22-A. The reliance on Notification No. 53/65 as amendment by Notification No. 150/65, is of no effect since, as already seen, the said notification had been issued when Item 22-B was not even in the Schedule and, therefore, as matters then stood the laminated jute fabric may have fallen under Item 22-A. But once Item 22-B was introduced and later amended to include laminated textile fabrics there could be no doubt that the product in issue (PVC laminated jute fabric) would fall under Item 22-B. 7. In the circumstances we uphold the orders of the lower authorities and dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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