TMI Blog2001 (11) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority on 11-5-1999. Hence this appeal stands dismissed as withdrawn. 3. The assessee appellant in Appeal E/4262/95 is a manufacturer of various types of yarn falling under Chapters 52 and 55 of the CETA, 1985. The appellant procured one of the raw materials called sub-standard polyester fibre. One of the suppliers of sub-standard synthetic fibre was Reliance Industries Ltd., Patalganga. The appellant also procured viscose staple fibre. They produced yarn by blending the sub-standard polyester fibre and viscose staple fibre. The appellant classified this yarn under Heading 5505 as yarn of viscose staple fibre not containing polyester staple fibre. A show cause notice dated 25-1-1991 running to 48 pages was issued charging the appellants that they have suppressed use of polyester staple fibre and that the yarn produced by them should be classified under Heading 5506 as yarn of viscose staple fibre containing polyester staple fibre. Paragraph 15 of the show cause notice reads as follows :- 15. From the above facts it appears : (a) M/s. ASWML were manufacturing yarn of artificial staple fibre containing synthetic staple fibre namely polyester staple fibre and in which the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment relied on the Chemical Examiner s report which was relied upon in the show cause notice. The impugned order indicates that perusal of relevant test memos and the test report indicated that at the material time investigation officers had neither asked for the nature of the synthetic fibre (staple or non-staple) in the yarn nor was it indicated in the test report. The record of cross-examination of the Chemical Examiners did not show about the length and denierage of the fibre contained in the yarn samples was asked nor did the examination reveal about the conduct of such an exercise by the Chemical Examiner. The adjudicating authority in the impugned order came to the conclusion that the assessee did not deny the use of polyester fibre but the assessee only contested allegation of use of staple fibre and the reliance on the said test report to prove exact composition of the yarn for the purpose of classification under Heading 5505 or 5506 was not conclusive. Therefore the adjudicating authority adopted the alternative way of evaluating the evidence. He relied upon the purchase of the raw materials from Reliance Industries and ICI. The adjudicating authority in paragraph 6.8 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded. Classification of yarn depends upon the use of polyester staple fibre or not. The question is the department has to prove procurement of polyester staple fibre by the assessee. The further question is about the proof by the department of the usage of uniform length of polyester fibre by the assessee in the manufacture of such yarn. The learned Counsel was at pain to show that the evidence relied upon by the Collector in the impugned order did not establish that the yarn on which duty has been demanded was manufactured by the appellant by using polyester fibre of uniform length. He also emphasizes about the statement of some suppliers like JCT and ICI showing that the sub-standard polyester fibre supplied by them to the appellant were having varying length. It is therefore emphasized that the department did not discharge the burden of establishing classification of yarn in question under Heading 5506. It is also stated that the appellant contemporaneously with the purchase of the raw material had maintained the account that the polyester fibre which they have purchased was not of uniform length. It is stated that the raw material is shown as polyester SS namely sub-standard (f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical literature has been placed before us on what is meant by staple staple fibre . At P/409 of Bernard Corbman s Textiles-fiber to fabrics (5th Edition) it is mentioned that staple is produced in a wide range of dealers and lengths according to the desired end uses . Modern Textiles by Dorothy Lyle (at page 26) defines staple fibres, natural or man-made as short lengths measured in inches or a fraction of an inch . In Kirk Othmer s Encyclopaedia of Chemical Technology 3rd Edition, Volume 16 Staple fibres find a mention at pages 106 107 as of relatively uniform length. Staple is defined at page 29 of the Encyclopaedia of Textiles by the Editors of American Fabrics Fashions Magazine (3rd Edition) as fibre in short, controlled lengths cut from continuous filament Yarns spun from it are known as staple yarns . The Dictionary of Textile Terms (at page 587) defines Staple as from Anglo-Saxon, meaning fixed, not variable and staple fibre as filaments of the Cellulosic or man-made groups of fibres which have been cut to the length of the various natural fibers . Marjory L. Joseph s Essentials of Textiles at page 31 says that man-made staple fibers are short f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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