TMI Blog1983 (5) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... ER In this matter the Appellant who produces yarn falling under Tariff Item 18E was held to have cleared 10,015 kgs. of yarn between the period 6-11-1978 and 31-1-1979 without payment of excise duty (and not excess duty as mentioned in the order) at he rate of ₹ 24 per kg. and other levies at appropriate rates. The Assistant Collector further held that Notification No. 332/77-C.E. exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gave strength to the finding of the Assistant Collector. The Appellate Collector observed that This shows that the earlier Notification No. 332/77 applied only to polypropylene yarn manufactured out of polypropylene staple fibre only. Had that not been the intention, there would have been no need to issue the subsequent notification. 2. Before us, Shri R.R. Gupta, Advocate, appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made by both sides. We have examined the classification lists filed by the Appellant and observe that these are verified by the Inspector and Superintendent of Central Excise and were approved by the Assistant Collector of Central Excise. From such a perusal we also notice that the composition of yarn was clearly mentioned in the classification lists furnished before them. 4. We have peru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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