TMI Blog2005 (3) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... of any form of cotton under any Chapter of the Central Excise Tariff Act, would be entitled to the benefit of the Notification at the rates specified under Column 4. As far as the rate is concerned the applicable rate would be that which was leviable on base fabrics under Chapter 52, Chapter 54 or 55 as specified against the various serial numbers in the Notification. Incidentally, It may also be mentioned that in the present case, the appellant's base fabric was cotton which was classifiable under Chapter 60 Tariff Heading 60.01. By Notification 109/86-C.E., dated 27-2-1986 the rate of duty as far as goods classifiable under, inter alia, Heading No. 60.01 was put on par with the rate for woven fabrics falling under, inter alia, Chapters 52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er square 3. Both the Commissioner as well as the Tribunal came to the conclusion that by virtue of the words "under Chapter 52, Chapter 54 or 55" in Column 4, the exemption was only available to goods, the base fabric of which was classified under any of those Chapters. 4. Learned Counsel appearing on behalf of the appellant/assessee has submitted that there was a basic misconception as to the role which entries under Column 4 had to play. Column 4 only dealt with the rate and therefore the reference to Chapter 52 or Chapter 54 or 55 was only for the purpose of measurement of the rate and not for the purpose of defining the goods. Reliance has been placed upon the decision of this Court in J.K. Steel Ltd. v. Union of India report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under Chapter 60 Tariff Heading 60.01. By Notification 109/86-C.E., dated 27-2-1986 the rate of duty as far as goods classifiable under, inter alia, Heading No. 60.01 was put on par with the rate for woven fabrics falling under, inter alia, Chapters 52, 54 or 55. In real terms therefore there was no distinction, as far as rates were concerned, with regard to the appellant's goods. 7. The decision in J.K. Steel Ltd. v. Union of India (supra) also turned on the language of the Entry 26AA of the Central Excise Tariff Act. The dispute related to the first paragraph of Tariff Heading 26AA which reads as follows : "26-AA. IRON OR STEEL PRODUCTS, THE FOLLOWING, NAMELY :- (1) Bars, rods, colls, wires, joists, girders, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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