1974 (8) TMI 101

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..... itioner prays for a writ, an order or a direction quashing the order, dated 14th September, 1967 passed by the Assistant Collector of Central Excise, Integrated Divisional Office, Nagpur and the order dated 21st December, 1967 passed by the Collector of Central Excise, Nagpur, in appeal. 2. The petitioner who used to run a Textile Mills at Achalpur by letter dated 10-8-1967 requested respond .....

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..... nd were, therefore, exempt from duty. The Inspector made a reference to the Assistant Collector, Central Excise, Nagpur, who informed him that the contents of these bales were not the samples because the mills have stopped manufacturing of goods and, therefore, these do not seem to be samples and that they were not `rags'. These cotton pieces were neither damaged nor sub-standard goods and were no .....

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..... ribed therein are exempt from to the payment of the excise duty leviable thereon under the Central Excises and Salt Act, 1944 and sub-item No. (1) (10) of Item 19 is "Damaged or sub-standard Cotton fabrics which are classified, as-(a)"Chindies'' that is to say, cut piece of cotton fabrics which are 23 centimetres or less in length; (b) `Rags' that is to say, cut pieces of cotton fabrics which .....

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..... msp;     *       *         * Reading the exemption under Item 19(1) of the Tariff, it is clear that the `rags' which fell within the definition of "damaged or sub-standard cotton fabrics" are special types of `rags' and not `rags' as they are understood in common parlance. They need not necess .....

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..... tandard cotton fabrics" under Rule 96A of the Central Excises Rules, 1944. The Respondents were not justified in demanding the duty on the 11 bales. The orders of the Assistant Collector of Central Excise, Integrated Divisional Office, Nagpur and the Collector of Central Excise, Nagpur are quashed. We are told that the petitioner have cleared the goods after paying the duty. If that is so, the dut .....

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