{"id":74607,"date":"2000-03-14T00:00:00","date_gmt":"2000-03-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/khanna-dyeing-and-printing-works-vs-commr-of-c-ex-on-14-march-2000"},"modified":"2015-10-22T10:37:29","modified_gmt":"2015-10-22T05:07:29","slug":"khanna-dyeing-and-printing-works-vs-commr-of-c-ex-on-14-march-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/khanna-dyeing-and-printing-works-vs-commr-of-c-ex-on-14-march-2000","title":{"rendered":"Khanna Dyeing And Printing Works vs Commr. Of C. Ex. on 14 March, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Khanna Dyeing And Printing Works vs Commr. Of C. Ex. on 14 March, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2000 (69) ECC 538, 2000 (118) ELT 637 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gowri Shankar, Member (T)<\/p>\n<p>1. Adjournment is sought by the advocate for the appellant on the ground that  relevant records have so for not been made available in this matter. We do not  find this a justifiable ground. If the appellant has engaged an advocate,  chooses not to furnish the records to the advocate, that is its affair. We  however do not see why we should keep the matter pending if the appellant is not  interested in pursuing itself with the advocate. Accordingly we decline to  adjourn, and having read the relevant papers and heard the departmental  representative, proceed to decide the appeal.\n<\/p>\n<p>2. The question for consideration in this appeal is whether the benefit of  Notification 4\/88 would be available to the fabrics manufactured by the  appellant. The notification provides concessional rate of duty for fabrics  falling under Heading 54.09 of the Tariff containing nylon filament yarn,  whether or not containing fibres or yarn of cellulosic origin including cotton.  It prescribes the duty of Rs. 0.75 per square metre for fabrics whose weight per  square metre does not exceed 35 gms and Rs. 1.25 per sq. m. whose weight is in  excess of this.\n<\/p>\n<p>3. In the impugned order the Commissioner (Appeals) agrees that the fabrics  in question are classifiable under Heading 54.09 of the Tariff. He says however  within this broad category a fabric would be identified as nylon, cellulosic,  etc., only with reference to &#8220;its major weight contents&#8221;. For this purpose he  relies on Note 2A of Section 11X(1) (sic) of the Tariff. Therefore he proceeds  to say that the product would qualify for inclusion in Heading 54.09, if the  proportion of nylon exceeds 50% by weight. Since the nylon is less than 20% by  weight for the fabrics, the remaining yarn of cellulosic origin would not  qualify to be termed as nylon fabric for the purpose of notification.\n<\/p>\n<p>4. In the light of the Commissioner (Appeals) the finding, the goods would be  classifiable under Heading 54.09 of the Tariff. One of the conditions in the  notification that goods are to be classifiable under this heading, is satisfied.  What has to be seen is whether other conditions are specified. The notification  exempts fabrics containing nylon filament yarn whether or not containing fibre  or yarn of cellulosic origin, from the duty in excess specified therein. The  condition two of the notification provides that the notification will not apply  if the fabrics contain any other textile material except the textile material  specified therein, that the weight of such other textile material exceeds five  per cent, by weight of the total weight of the fabrics. The composition of  fabric, in the statement of Collector (Appeals) is that yarn of cellulosic  origin and nylon yarn that yarn being less than 20% by weight.\n<\/p>\n<p>5. While the departmental representative reiterates the Collector (Appeals&#8217;)  reasoning, it is our view that he has misdirected himself as to the scope of the  notification. The Collector has in our view heard by deciding that since the  weight of the nylon yarn does not predominate the fabric is not nylon and  therefore is not entitled to the benefit. That however, is not what the  notification provides as we have seen. It is applicable to fabrics containing  nylon yarn, and not just fabrics in which the fabric yarn predominates by  weight. Hence for the fabric containing nylon yarn, the benefit of notification  would be available subject to the condition that paragraph of the notification  being complied with. That condition also provides that the fabric contains only  those textile material specified in the notification i.e. nylon filament yarn,  yarns of cellulosic origin and therefore the percentage of nylon yarn is  irrelevant. Hence for fabric containing nylon yarn the benefit of notification  is completely available.\n<\/p>\n<p>6. The appeal is accordingly allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Khanna Dyeing And Printing Works vs Commr. Of C. Ex. on 14 March, 2000 Equivalent citations: 2000 (69) ECC 538, 2000 (118) ELT 637 Tri Mumbai Bench: S T Gowri, G Srinivasan ORDER Gowri Shankar, Member (T) 1. Adjournment is sought by the advocate for the appellant on [&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":[1],"tags":[],"class_list":["post-74607","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Khanna Dyeing And Printing Works vs Commr. Of C. 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