{"id":66595,"date":"2002-09-19T00:00:00","date_gmt":"2002-09-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shree-ram-mills-ltd-vs-a-k-bandyopadhyay-and-ors-on-19-september-2002"},"modified":"2018-12-07T18:39:39","modified_gmt":"2018-12-07T13:09:39","slug":"shree-ram-mills-ltd-vs-a-k-bandyopadhyay-and-ors-on-19-september-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shree-ram-mills-ltd-vs-a-k-bandyopadhyay-and-ors-on-19-september-2002","title":{"rendered":"Shree Ram Mills Ltd. vs A.K. Bandyopadhyay And Ors. on 19 September, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Shree Ram Mills Ltd. vs A.K. Bandyopadhyay And Ors. on 19 September, 2002<\/div>\n<div class=\"doc_author\">Author: M Sarin<\/div>\n<div class=\"doc_bench\">Bench: M Sarin<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Manmohan Sarin, J. <\/p>\n<p> 1. Petitioner in the present writ petition<br \/>\nseeks a writ of certiorari for quashing the order dated<br \/>\n12.5.1970, passed by the Collector of Central Excise,<br \/>\ndismissing the appeal preferred by the petitioner<br \/>\nagainst the order bearing No. V(19)30-85\/66\/27238 dated<br \/>\n31.8.1966, passed by the Assistant Collector of Central<br \/>\nExcise, Bombay, Division-I and orders,<br \/>\nNo. 1029\/69\/Tracing cloth dated 23.1.1969 and No. 69\/1774<br \/>\ndated 13.2.1969 against the orders passed by the<br \/>\nAssistant Collector of Central Excise, Bombay<br \/>\nDivision-I.\n<\/p>\n<p> 2. Petitioner also seeks the quashing of<br \/>\nthe order dated 14.1.1975, passed by the Revisional<br \/>\nAuthority, dismissing the revision preferred by the<br \/>\npetitioner against the order of the Collector of<br \/>\nExcise, referred to earlier. Petitioner also seeks in<br \/>\nthe writ petition the refund of the excise duty<br \/>\namounting to Rs. 3,42,687\/-, stated to have been paid<br \/>\nunder protest.\n<\/p>\n<p> 3. Petitioner is a company incorporated and<br \/>\nengaged in the manufacture of tracing cloth as an end<br \/>\nproduct. Petitioner&#8217;s case is that the said tracing<br \/>\ncloth is exigible to excise duty as a &#8220;bleached cotton<br \/>\nfabric&#8221; while the Excise Authorities are assessing the<br \/>\nsame as &#8220;fabric processed in any other manner under<br \/>\nitem 19&#8221; of the first Schedule of the Central Excises<br \/>\nand Salt Act. The tracing cloth was earlier exempted<br \/>\nfrom levy of excise duty, vide a notification dated<br \/>\n5.1.1957. This exemption is stated to have been<br \/>\nwithdrawn w.e.f. 5.6.1965 vide notification No. 88\/65.<br \/>\nThe case of the petitioner is that the tracing cloth is<br \/>\nplain weave cloth of bleached variety. It is neither<br \/>\nmercerized nor sanforised. It is also not treated with<br \/>\nChemicals like acid. Accordingly, the petitioner&#8217;s<br \/>\nclaim is that it should be assessed to duty at the rate<br \/>\napplicable to bleached variety of cotton fabric and not<br \/>\nat the rate applicable to fabric under Tariff entry 19.\n<\/p>\n<p> 4. Learned counsel for the petitioner in<br \/>\nsupport of the writ petition submitted that the<br \/>\nconclusion reached by the Excise Authorities that the<br \/>\nbleached cotton fabric was to be treated as cotton<br \/>\nfabric processed in any other manner was based on a<br \/>\nmis-conception and mis-interpretation of the existing<br \/>\nnotification and on a mis-understanding of the process<br \/>\ninvolved.\n<\/p>\n<p> 5. Learned counsel for the petitioner<br \/>\nsubmitted that manufacture of super fine grey fabric is<br \/>\nan intermediate stage in the making of tracing cloth as<br \/>\nan end product. It was claimed that the superfine grey<br \/>\ncloth is first stitched from end to end. Thereafter,<br \/>\nthe grey cloth was bleached by a) shearing and cropping<br \/>\nof loose ends b) singeing of the surface of the cloth,\n<\/p>\n<p>c) desizing that is to say removing starch, d) washing e)<br \/>\nkier boiling which makes the grey cloth partly white<br \/>\nand f) by passing it through a continuous junction box<br \/>\nwhich renders the grey cloth completely white.<br \/>\nThereafter the cloth is dried on a hot air stenter<br \/>\nmachine, the object being to eliminate the crease and<br \/>\nto bring the cloth to correct width. It is then put<br \/>\nthrough padding machine, wherein the cloth is passed<br \/>\nthrough the finishing mixture on the side containing<br \/>\nstarches and softeners like wax emulsion. The cloth is<br \/>\nthereafter damped and friction calendered on<br \/>\ncalendering rollers. The friction calendering is done<br \/>\nwith very heavy pressure at a very slow speed to fill<br \/>\nup the pores. When the calendering process is on, the<br \/>\ncloth unwinds at the out let end. On the completion of<br \/>\nthis process the cloth (rolled on the rollers) is kept<br \/>\naside to cool down. The next day it is again dampened<br \/>\nwith water at somewhat lower pressure. Thereafter,<br \/>\nonce more it is put through the above described<br \/>\ncalendering process. The calendering process is<br \/>\nrepeated until the pores are filled up and until the<br \/>\ntemporary lustre and transparency are obtained. No<br \/>\ngrooved rollers are used either during padding or<br \/>\ncalendering process.\n<\/p>\n<p> 6. Learned counsel for the petitioner<br \/>\nsubmitted that tracing cloth served the same purpose as<br \/>\ntracing paper. On import, tracing cloth is assessed as<br \/>\nstationery. Learned counsel for the petitioner submits<br \/>\nthat the book binding cloth is not subjected to any<br \/>\nprocessing duty, while the process involved in making<br \/>\nbook binding cloth was back filling, coating and<br \/>\ncalendering on analogy and the tracing cloth should be<br \/>\ntreated as not processed in any other manner. It is<br \/>\nclaimed that the effect of bleaching the cloth is<br \/>\ntransitory. It should be considered as processed cloth<br \/>\nonly when permanent effect is left.\n<\/p>\n<p> 7. Learned counsel for the respondent,<br \/>\nMr. Jayant Bhushan, refuting the submissions of the<br \/>\npetitioner has taken me through the revisional order.<br \/>\nHe submits that it has been admitted by the petitioner<br \/>\nthat during padding, starching, water, bleaching and<br \/>\ncoating agents are used. As a result of the processing<br \/>\ndone, the pores of the fabric are closed and it gets a<br \/>\ntransparent appearance. The use of oil and other<br \/>\nmaterials make the fabric creaseless with smooth<br \/>\nsurface. During the padding, the fabric is dipped in a<br \/>\nstarch solution. He further submits that in the<br \/>\nprocess of padding for manufacture of tracing cloth<br \/>\nafter application of liquor\/paste the fabric is passed<br \/>\nthrough squeeze rollers to give finish and to leave no<br \/>\npin-hole in the fabric after it is covered with a<br \/>\ncoating. He submits that essentially what is referred<br \/>\nby the petitioner as &#8220;padding&#8221; is really one of<br \/>\nimpregnation and its both sides are entirely covered<br \/>\nwith the coating of the paste. The tracing cloth after<br \/>\nsubjecting to the aforesaid process acquires a degree<br \/>\nof surface and translucency, which cannot come from<br \/>\nsimple padding. Mr. Bhushan submits that in view of the<br \/>\nforegoing features, the view taken by the revisional<br \/>\nauthorities that the fabric would fall within entry 19<br \/>\nunder the classification fabric processed in any other<br \/>\nmanner cannot be assailed to be either untenable or<br \/>\nbased on mis-conception or mis-apprehension of the<br \/>\nprocess involved.\n<\/p>\n<p> 8. Mr. Bhushan submits that the process<br \/>\ncarried out in the instant case is not simple padding<br \/>\nbut entails other elements, as noticed above. He<br \/>\nfurther submits that in this case it is not simple<br \/>\nnatural starch, which is applied as is done in simple<br \/>\npadding, but in this case a solution containing the<br \/>\nextricating oil is also used. He submits that the<br \/>\nprocess used is not simple calendering or padding but<br \/>\nthere are other elements involved also and the<br \/>\ntranslucency, which is achieved of a permanent nature.<br \/>\nHe submits that the mere fact that when dipped in<br \/>\nwater, it may lose its translucency will note make it<br \/>\nless permanent in character. The repeated passing of<br \/>\ntracing cloth through the calendering with heavy<br \/>\npressure at law speed is also not what is normally<br \/>\nknown as the simple calendering process. Learned<br \/>\ncounsel for the respondent submits that in the B.T.N.,<br \/>\ntracing cloth is classified n the same group heading<br \/>\nas book binding. This would not be determinative of<br \/>\nthe matter, specially when there are distinct feature<br \/>\nof the process involved in making of the tracing paper.\n<\/p>\n<p> 9. In view of the distinct features and the<br \/>\nprocess, as discussed above, involved in making of the<br \/>\ntracing cloth, the concurrent view taken by the<br \/>\nauthorities cannot be said to be not a plausible view.<br \/>\nLearned counsel for the respondent rightly submits that<br \/>\nthis Court would not entertain the writ petition in<br \/>\nsuch circumstances to assail a concurrent view taken by<br \/>\nthe revenue authorities, which is justified on the<br \/>\nbasis of the process involved and the distinctive<br \/>\nfeatures in the manufacture of tracing cloth, as<br \/>\npointed out.\n<\/p>\n<p> No ground is made out for interference in<br \/>\nwrit jurisdiction. The writ petition has no merit and<br \/>\nis dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Shree Ram Mills Ltd. vs A.K. Bandyopadhyay And Ors. on 19 September, 2002 Author: M Sarin Bench: M Sarin JUDGMENT Manmohan Sarin, J. 1. Petitioner in the present writ petition seeks a writ of certiorari for quashing the order dated 12.5.1970, passed by the Collector of Central Excise, dismissing the appeal preferred [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-66595","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shree Ram Mills Ltd. vs A.K. 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