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TMI Blog1988 (1) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... her declaration that the goods manufactured by it are not dutiable under Tariff Item No. 19 III and seeks orders for the refund of the duty illegally levied and paid by the Petitioner Company. 2. We have heard the learned Counsel for the Petitioner and also the Standing Counsel for the Central Government. 3. We may notice a few facts relevant for the purpose. The Petitioner Company manufactures coated fabrics in the plant located at Chitkul village in the Medak District. The Petitioner has adopted the Self Removal Procedure under Chapter VII, 1944 ("the Act", for short) and the rules made thereunder. In terms of the Act and the Rules, every assessee is bound to submit a classification list as required under Rule 173-B for approval of resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was in these circumstances that the present Writ Petition was filed by the Petitioner on 6.7.1983 seeking the above reliefs. 4. In the Counter filed the first respondent admits that for classifying the Petitioner's goods under Tariff Item 19 III of the First Schedule to the Act, they should be "cotton fabrics" and they should be coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials. It is claimed, for the purpose of classifying cotton fabrics coated or laminated with cellulose derivatives under Tariff Item No. 19 (III), the predominance of cotton should be in relation to the base fabric which is coated or laminated and not with reference to the end product, namely, cotton fabrics impregn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 68 for purposes of excise duty under the Central Excise Tariff. The goods manufactured were chemically analysed and it was found that it is composed of synthetic resin or PVC type, reinforced with textile fabric containing 43.3% by weight of cotton and the rest viscose (man-made filament yarn of cellulosic origin). Thus the percentage of textile fabric in the end product was found to be 43.3% while the percentage of PVC compound was found to be 56.7. It may be pointed out that while Tariff Item 19 deals with "cotton fabrics", Tariff Item 22 deals with "man-made fabrics". The provisions contained in both the Tariff Items are pari materia, and identical language in all respects is used in both the Tariff items. The Supreme Court held that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) before whom the petitioner could produce all the necessary evidence to get the matter adjudicated upon. Having regard to the fact and circumstances of the case, we do not think it necessary to remit the matter for consideration of the Collector (Appeals). Before the first Respondent the Petitioner filed analyst reports. These reports were issued by the Silk and Art Silk Mills' Research Association, Bombay, which is described as a Research Association linked to the Ministry of Commerce, Government of India. According to these certificates the percentage of basic cotton in the ultimate product ranged between 14% and 15.6% while the percentage of PVC compound in the ultimate product ranged between 86% and 83.4%. It is not the case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing further that requires examination. There are no grounds to doubt the correctness of the certificates issued by the Research Association and indeed the authenticity of the chemical analysis is not questioned either in the Counter or in the arguments before us. We do not, therefore, think it necessary to direct the petitioner to file an appeal to get this matter adjudicated upon, as there is no doubt about the real principle that is applicable in view of the Supreme Court's decision above referred and there is also no doubt, with reference to the analyst's reports, that the percentage of cotton in the ultimate product is far less than 40% by weight. 7. Having regard to the above, we allow the Writ Petition and quash the letter C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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