1999 (10) TMI 61

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..... No. 1/86 for 'waste side strips and scrap' for approval as non-excisable items on the ground that there was no Entry dealing with waste and scraps in Chapter 59 of new tariff. In the adjudication proceedings for approval of the classification, the Assistant Collector of Central Excise classified both 'Foam Patty' and 'Scrap' as "finished final laminated fabric", i.e.,"rexin fabric" till 28-2-1987 .....

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..... 63/87, dated 1-3-1987, as amended, as "damaged or sub-standard textile fabrics". 2.The order of the Assistant Collector was put in issue before the Collector, Central Excise (Appeals). The Appellate Authority found that the products in question were "nothing but damaged or sub-standard textile fabrics laminated with plastic". The items in question were, thus, classified by the Appellate Authority .....

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..... inated fabric for manufacture of narrow width articles like handles of purses or shoe straps etc. and even for manufacture of complete purses by stitching together square/rectangular pieces of smaller sizes. Such articles are seen being marketed regularly. As held by the Supreme Court, the Court has to take into consideration not only the facts on record but also the facts of life. Further, the te .....

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..... tion of 'laminated textile fabrics'. The application of the relevant notification and classification of the items under sub-heading 5903.19 or 5903.29 can arise only if the material was "laminated textile fabric" and the same was found to be "sub-standard or damaged". A finding was, therefore, required to be arrived at, on the basis of the evidence/material placed before the authorities below, tha .....

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..... accept the appeal and set aside the impugned Order and remand that matter to the Assistant Collector for its fresh disposal in accordance with law and in particular to determine whether the items in question answer the description of "laminated textile fabrics" and if so, the use to which the same were being actually put. 6.The appeal is allowed in the above terms. No costs.  
Case laws .....

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