TMI Blog2003 (12) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... held leather cloth as textile and exempted from tax. Dealer claimed leather cloth as a cotton quoted fabric on which additional excise duty has been paid. Tribunal observed that in the case of dealer Sales Tax Officer (A), Noida, conducted a chemical examination of the product. As per examination report dated March 24, 1992 there was 54 per cent rexine and 40 per cent cotton. The base cloth was pure cotton. Tribunal further observed that the aforesaid fact has not been disputed by the department. Tribunal further observed that in several other cases assessing authority accepted the claim of dealer and treated the cotton quoted fabric called as leather cloth exempted from tax being textile. Some of the orders have also been referred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is dealing would attribute to it. It observed [in paragraphs 5 and 6 of the reports (pages 437-439 of STC)], inter alia, as follows: . . . There is such phenomenal advance in science and technology, so wondrous is the variety of fabrics manufactured from materials hitherto unknown or unthought of and so many are the new techniques invented for making fabric out of yarn that it would be most unwise to confine the weaving process to the warp and woof pattern. Whatever be the mode of weaving employed, woven fabric would be 'textiles'. What is necessary is no more than weaving of yarn and weaving would mean binding or putting together by some process so as to form a fabric. Moreover a textile need not be of any particular size or s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion shall be taken to apply, inter alia, 'woven textile felts . . . of a kind commonly used in paper-making or other machinery . . . '. This reference in a statute which is intended to apply to imports made by the trading community clearly shows that 'dryer felts' which are 'woven textile felts . . . of a kind commonly used in paper-making machinery' are regarded in common parlance, according to the sense of ordinary traders and merchants, textile fabrics. We have, therefore, no doubt that 'dryer felts' are 'textiles' within the meaning of that expression in item 30 of Schedule 'B'. In the case of Delhi Cloth General Mills Co. Ltd. v. State of Rajasthan reported in [1980] 46 STC 256; AI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Duties Drawback Rules. It recorded thereafter its conclusion [in paragraph 12 of the reports (pages 260 and 261 of STC)] and in these words: On a comprehensive consideration of the material before us, there is no escape from the conclusion that by and large a tyre cord fabric is regarded as a textile fabric . . . and later that, . . . item 22 of the First Schedule to the Central Excises and Salt Act speaks of 'all varieties of fabrics', language wide enough to include the rayon tyre cord fabric manufactured by the appellant. In the case of Commissioner, Sales Tax v. Arora Material Store reported in [1982] 51 STC 235, a cotton fabric base impregnated with preparations of cellulose derivatives or other artificial ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
