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TMI Blog1997 (1) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents. [Order]. - Both sides point out that question involved in this appeal is `applicability' of Rule 49A and dutiability to `unutilised yarn' converted into straight reel hanks. 1.2 Briefly stated, facts of the case are as follows : (a) The appellants herein are a composite textile mill. They manufacture yarn which is taken on spindles in spinning section. Thereafter, in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f fabric but on payment of interest for such deferment. Procedure under Rule 49A is allowed with the permission of the Central Excise authorities. 1.3 Dispute is on the dutiability of yarn on unused bobbins (cones) and remnants of yarn on bobbins from which straight reel hanks of yarn were produced and cleared under exemption Notification 47/90. 1.4 Lower authorities have held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered as manufacture. This is permitted to be done in purely `spinning units'. Duty is collected on yarn in the form in which it is cleared from the spinning unit. There is no reason for discriminating against the composite units in this respect. 3.1 Ld. JDR, Shri S.M. Ghosh reiterates the foregoing findings of the lower authorities. 4.1 I have carefully considered the pleas advanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t produced any evidences that in purely spinning units, yarn is taken first on `bobbin' in the so-called `preparatory sections' of such spinning units and then converted to straight reel hanks as is done by the appellants. 4.3 Apart from the lack of evidence, question of discrimination cannot be raised before the Tribunal. 4.4 In view of foregoing discussions, I do not find any substan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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