TMI Blog2014 (12) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... 954 were opined to be velvet fabrics by SASMIRA. Samples drawn from the same lot No. by the appellant and subjected to test by SASMIRA vide test report dated 10-8-1998 show them to be other than velvet fabrics. These two lot nos. pertained to invoice No. 5854, dated 16-2-1998 whereas in the show cause notice, the invoices referred to thereunder pertains to the period August, 1997 to January, 1998 and the said invoice does not figure in the show cause notice. In these circumstances, the Revenue has not established its case that the fabrics processed and cleared during August, 1997 to January, 1998 were Velvet fabrics falling under Chapter 58. As regards Revenue’s appeal, since the job-charges already includes profit of the job-worker, the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the processing charges collected includes the profit elements and therefore, there is no need to make further addition towards profit. While M/s. Ravi Steel Industries and its partner and excise-in-charge are aggrieved of the confirmation of demand in respect of the velvet fabrics allegedly manufactured by the appellant and cleared without proper payment of duty and the penalties imposed on them, Revenue is aggrieved of the dropping of duty demand on the 4% notional profit required to be added to the assessable value. 3. The learned Counsel for the appellant submits that as per the statement recorded from the Dyeing Master of the appellant firm, the appellant did not have any facility for processing of velvet fabrics. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifying the product as woollen fabrics falling under Chapter 58. 5. We have carefully considered the submissions made by both the sides. 5.1 The short question for consideration is whether the fabrics cleared by the appellant vide 22 invoices mentioned in the show cause notice are Velvet fabrics or not. The claim of the appellant is that they are man-made fabrics. The basis of the Revenue s claim is that samples drawn from Lot No. 12831 and 14954 were opined to be velvet fabrics by SASMIRA. Samples drawn from the same lot No. by the appellant and subjected to test by SASMIRA vide test report dated 10-8-1998 show them to be other than velvet fabrics. These two lot nos. pertained to invoice No. 5854, dated 16-2-1998 whereas in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
