TMI Blog1974 (8) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 respondent No. 2, the Assistant Collector of Central Excise, Integra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference 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 not exempt from duty and, therefore the permission to clear the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable 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 are more than 23 centimetres but less than 92 centimetres in length. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 necessarily be a damaged or sub-standard piece of cotton fabric as is ordinarily understood. Any pieces of cloth manufactured which is more than 23 centimetres but less than 92 centimetres will fal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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