TMI Blog1999 (10) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-standard or damaged could only be considered after it was found as a fact that the material was "laminated textile fabric" and was being used in the manner observed by the appellate authority and CEGAT. In the absence of any such finding, the authorities below could not have proceeded further to determine proper classification. We refrain from addressing ourselves to find out the nature of the 'strips' or 'scraps' or 'foam patty' or their 'possible' use, as any expression of our opinion can prejudice the case of either party before the departmental authorities. Appeal allowed 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter on directed to be classified under Notification No. 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 under sub-headings 5903.19 and 5903.29, upholding the classification made by the Assistant Collector. 3. The Appellant challenged the order of the Appellate Authority before the Customs, Excise and Gold (Control) Appellate Tribunal ("CEGAT"). It was the case of the appellants before the CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observations of the appellate authority. That apart, we find that none of the authorities below have applied their mind and returned a specific finding whether the items in question could answer to the description 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, that the items in question answered to the description of "laminated textile fabrics". The question whether such fabrics were sub-standard or d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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