Bombay High Court
Nirlon Synthetic Fibres And Chemicals ... vs Asstt. Collector Of Central Excise, ... on 10 June, 1987
Equivalent citations: 1988(36)ELT43(BOM)
ORDER
1. Mr. Shankarramkrishnan prays that the matter may be kept back for some time to enable his counsel to come to the Court.
The application made by Mr. Shankarramakrishnan is rejected.
Matter is heard.
The question involved in this petition is directly covered by a Division Bench judgment of this Court reported in 1980 Excise Law Times, 249 Garware Nylons Ltd. v. Union of India and others. The question which requires to be considered in this petition is whether Nylon Twine can be considered as Nylon Yarn so as to be covered by Item No. 18 of the First Schedule of the Central Excise and Salt Act. The Division bench has expressly said that such an item is covered by Item No. 18.
2. The petitioners have set out in para 5 of the petition as to what they manufacture viz. they manufacture flat yarns by a process of doubling and twisting which becomes fishnet twine (nylon yarn). The respondents have contended that the item comes under Tariff Item No. 68 which contention has been expressly negatived by the Division Bench.
3. In view of the judgment of the Division Bench this petition will have to be allowed. I, therefore, pass the following order :
4. Rule is made absolute in terms of prayers 'a' and 'b'. The petitioners are also entitled to the cost of the petition. All bonds executed pursuant to the order of this Court stand cancelled.