2017 (10) TMI 1432

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er (T) Shri Anjani Kumar and Daya Kumar, Advocates, for the Appellant. Shri H.C. Saini, AR, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - These appeals are filed by assessee as well as Shri Tarun Bir Singh, Director against the Order-in-Original Nos. ALW-EXCUS-Com-003-1415, dated 26-12-2014 and ALW-EXCUS-Com-0181516, dated 23-12-2015. The appellant-assessee is engaged i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ound, we heard Shri Daya Singh, Shri Anjani Kumar and Shri H.C. Saini, learned Counsels for the parties. 3. The learned counsel for the appellant submitted that the appellant will be entitled to the benefit of notification. He referred to the test result of the sample which was tested by the Chemical Examiner and submitted that since cotton was predominant in goods manufactured by the appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Wool 5.4% Nylon 4.6% Viscose 6.9% Polyethene Non-woven Sheet 3.0% Dust & adhesive balance Raw material Acrylic fibre 34.3% by wt. Wool fibre 38.7% by wt. Cotton 22.5% by wt. Extraneous matter Balance 6. From the test results, we find that the appellant has used raw materials in the form of cotton, not only cotton but also other fibres such as wool acrylic, etc. In the fin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X