TMI Blog2013 (4) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... I 429 - CESTAT, MUMBAI). We accordingly, hold that duty on sized yarn falling under Chapters 52 and 55 of Tariff is payable at ad valorem rates - We set side the Orders-in-Appeal dropping the demand pertaining to the process of sizing. However, we uphold the Orders-in-Appeal dropping the demand on account of other processes - The matter is remanded back to the original authority - E/1120-1123/1996-Bom, E/1338, 1674-1677/1996-Bom, E/605-607/1998-Bom - A/177-188/2012-WZB/C-II(EB) - Dated:- 1-3-2012 - S/Shri S.S. Kang, Sahab Singh, JJ. REPRESENTED BY : Shri V.K. Agarwal, A.C.A.R., for the Appellant. Shri Beni M. Chatterji, Advocate, for the Respondent. [Order per : Sahab Singh, Member (T)]. These 12 appeals were remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-11-97 Dismissed Revenue Appeal 108/95 dated 13-11-1995 partly confirmed and balance dropped 1-2-1995 to 15-3-1995 11. E/606/98 -do- -do- 113/95 dated 15-12-1995 partly confirmed and balance dropped 16-3-1995 to 31-3-1995 12. E/607/98 -do- -do- 114/95 dated 15-12-1995 partly confirmed and balance dropped 1-4-1995 to 31-8-1995 The entire period covered in these appeals is from 1-8-1994 to 31-8-1995. There are 2 appeals against rejection of Classification List (Sr. Nos. 2 9) and in other appeals there is demand of duty for different period on different types of yarn. 2. Brief facts of the case are that M/s. Jamshri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed 3 appeals of the Revenue. The Revenue is in appeal against the all four Orders-in-Appeal passed by the Commissioner of Central Excise (Appeals). 3. Ld. Addl. Commissioner (AR) appearing for the Revenue submitted that the rate of duty on yarn was at the specific rate prior to 1-3-1994 and with effect from 1-3-1994 the duty was made at ad valorem rate. All the processes undertaken on yarn except sizing were exempted vide Notification No. 46/86 dated 10-2-1986 which was amended on 1-3-1994 vide Notification No. 30/94 dated 1-3-1994 by withdrawing exemption on these processes. With effect from 23-3-1994, Notification No. 71/94 was issued on 23-3-1994 and the position prevailing prior to 1-3-1994 was restored. Therefore, from 23-3-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of yarn. He also relied upon the decision of the Tribunal in the case of C.C.E., Mumbai v. Prakash Cotton Mills - 2005 (182) E.L.T. 174 (Tri.-Mumbai) which was passed in assessee s favour relying upon Maheshwari Cotton Mills case cited supra. He, therefore, submitted that all the appeals filed by the Revenue are not sustainable and need to be dismissed. 5. Ld. Addl. Commissioner (AR) for the Revenue at this stage submitted that in the Maheswari Mills case all the processes carried out on the yarn after spindle stage were fully exempted from Central Excise duty and, therefore, cost of exempted process was not to be included in the assessable value. He, therefore, submitted that in the present case, the process of sizing is not exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 respectively at Sl. No. 2 of the Notification which reads as under : - Cotton yarn and cellulosic spun yarn subjected to beaming, warping, wrapping, winding or reeling or any one or more of these processes, with or without the aid of power - If produced out of cotton yarn or cellulosic spun yarn on which the appropriate duty of excise has already been paid under sub-heading Nos. 5203.41, 5203.42, 5203.43 5505.41, 5505.42 or 5505.43, as the case may be. This Notification was amended vide Notification No. 30/94-C.E., dated 1-3-1994 and this Entry at Sl. No. 2 of the Notification 46/86-C.E. was omitted. Further vide Notification No. 71/94-C.E., dated 23-3-1994 this Notification 46/86 was further amended by reintroducing the said ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Chapter Note 2 of Chapter 55 after 26-5-1995 was as under : In relation to products of heading Nos. 55.09 and 55.10, dyeing, printing, bleaching, mercerizing, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to manufacture . Processes of sizing, beaming, wrapping, warping, winding or reeling were not specifically mentioned in Chapter Note 1 to Chapter 52 after 26-5-1995 and in Chapter Note 2 to Chapter 55 but the words any other process appearing in Chapter Note 1 of Chapter 52 and Chapter Note 2 of Chapter 55 cover these processes as some of these processes in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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