TMI Blog1987 (1) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ge to the appellants to avail of the first notification and they have sought assessment on that basis, but the benefit of that notification is being denied as per the decision of the lower authorities, according to which, it has been held that assessment should be made as per the second notification, which is considered more specifically to apply to the impugned products. Shri Lakshmikumaran refers to the decision of this Tribunal in the case of M/s. Calico Mills v. Collector of Central Excise, Ahmedabad - [1985 (22) E.L.T. 574 (Tribunal)] = 1985 E.C.R. 2063 in which it was held that if there are two notifications which are applicable, then one exemption notification cannot take away the benefit given by another separate notification. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parate notification. In the present matter, the whole question is whether the two notifications cited before us are equally applicable to the goods in question. The two notifications are re-produced below for ready reference : Notification No. 127/69-C.Ex., dated 29-4-1969. In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cotton fabrics falling under sub-item 1(1) of Item No. 19 of the First Schedule to the Central Excises Salt Act, 1944 (1 of 1944) and specified below from so much of the duty of excise leviable thereon as is in excess of 6-1/4 per cent ad valorem. (1) Cotton fabrics, other than blankets, not exceeding Rs. 2.50 per square metre in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fents of Medium-A fabrics - (a) grey. ..... Nil (b) processed...... 0.10 (v) Fents of Medium-B fabrics (a) grey. ..... Nil (b) processed other than bleached and/or dyed. . . 0.10 (c) bleached and/or dyed. ..... Nil (vi) Fents of Coarse fabrics - (a) grey. ..... Nil (b) processed other than bleached and/or dyed 0.10 (c) bleached and/or dyed. ..... Nil (vii) Fents of cotton fabrics specified below - (a) Cotton fabrics generally described as Mallimo type fabrics or fabrics in which the warp and weft yarn are conn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on affording general exemption for cotton fabrics should be considered as equally applicable cannot be considered as tenable. There is also weight in the argument that Notification No. 127/69 in fact appears to exclude fents for the reason that it refers to the value of cotton fabrics and blankets in terms of value determinable on square metre basis, whereas in respect of fents, value and duty is determinable on weight basis. 5. In the light of the above discussion, this appeal has to be rejected and is dismissed. 6. [Order per : G. Sankaran, Vice President]. - I have perused the order proposed by learned brother Shri K. Prakash Anand, but I regret I am unable to agree with his conclusion. 7. Fents are explained in Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that though the fents were sold in terms of weight, the square meter conversion was also indicated in all their records and documents. He further noted the contention that in all the transactions of the appellants in respect of other fabrics also, they always showed the square meterage as well as the weight. We also see from para 8 of the revision application (the appeal before us) the assessee s statement that they had submitted before the authorities, contracts, bills, gate passes and other factory records to prove that though fents were sold by weight, the value per square meter was also available in the record. 8. In the premises, I would propose an order allowing the appeal, setting aside the impugned orders of the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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