TMI Blog1991 (7) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 read with serial number 10 of Notification No. 52/86, dated 10-2-86 as claimed by the appellants or would fall under serial number 11 of the said notification as held by the Department. 3. Originally, the classification list was filed by the appellants classifying Glass Wool Mat under Heading 7014 and claiming assessment under Notification No. 52/86 under serial number 11 of the said notification. This was approved by the Assistant Collector. Subsequently, the appellants filed a revised classification list on 15-12-87 claiming exemption under Serial Number 10 of the notification on the ground that woven glass fabrics are also eligible to exemption under Serial Number 10 of the aforesaid notification, and the original classification list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since the goods in question are non-woven fabrics and having admitted the products of the appellants as non-woven bonded fabrics, the benefit of exemption cannot be denied under Notification No. 52/86 as Serial Number 10 of the notification does not differentiate between woven and non-woven fabrics and exemption granted under Serial Number 10 will be applicable equally to non-woven bonded fabrics. 5. To a query from the Bench will it not be an issue in the present case whether the goods in question are glass wool or glass wool fabrics in view of the finding given by the Assistant Collector that they are glass wool and not glass wool fabrics, he said, that this issue is no longer before the Tribunal as it was resolved by the Collector. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rons. He drew our attention to the test reports from Bombay Textile Research Association, Bombay, The Silk Art Silk Mills Research Association, Bombay and Shriram Institute for Industrial Research, New Delhi, wherein it was indicated that the goods in question are Non-Woven Glass Fabrics and the same were produced before the authorities below for their consideration. Further he said this mat could be considered as fabric and for what is fabric he drew our attention to para 9 in the case of Delhi Cloth General Mills Co. Ltd. v. State of Rajasthan Others, reported in 1980 (6) E.L.T. 383 (S.C.) which reads as under : 9. What is fabric? The Mercury Dictionary of Textile Terms defines fabric as a term which covers all text ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... domestic or industrial use, and textile fabric as a planer structure consisting of interlaced yarns or fibres . The 1973 Annual Book of ASTM Standards reproduced those definitions. Further he said since the goods fall within Notification 52/86, the notification has to be read in its entirety and should be construed liberally while allowing exemption relying upon the ratio of the decision in the case of Union of India v. Wood Papers Ltd., 1990 (47) E.L.T. 500 (S.C.). 6. On the other hand, Shri J.N. Nair, JDR, appearing for the Revenue while justifying the action of the Department in denying the benefit of exemption under Notification 52/86 said that the product in question cannot be said to be glass wool fabrics. Since the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector for de novo adjudication in view of the fact that once it was already remanded by the Collector (Appeals) and further he has not considered evidences adduced by the appellants to arrive at the conclusion whether the goods are glass wool or fabric. On the other hand, the Collector has given a clear finding based on the details of manufacturing process, technical literature, test reports and other evidences adduced by the appellants. In view of his clear finding based on such evidences that the goods are non-woven fabrics the only question left open to decide whether the goods are covered by Serial Number 10 of Notification 52/86 to claim the benefit of exemption. Since Serial Number 10 does not differentiate between woven and non-woven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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