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5. Dr Pal, appearing on behalf of the petitioner contends that the Central Government under the power conferred upon it under Section 9(1) of the Act has no competence or authority to levy cess on jute twines, thread, rope or yarn inasmuch as the said articles are not "textiles" within the meaning of Item No. 23 of the First Schedule to the Act. According to Dr. Pal, the notification dated 25th February, 1976 in so far as it purports to levy cess on jute twine and yarn is illegal, invalid and beyond the scope or authority conferred upon Section 9(1) of the Act. It is further contended that these articles a not even included in the Explanations to the First Schedule either as components or intermediates required for manufacture of Item No. 23.

9. It is not disputed that jute twine and rope are not textiles. The levy of cess under Section 9(1) of the Act is not restricted only to textiles, but on all goods manufactured or produced in the textile industry which is a scheduled industry. It is not disputed that jute twine and rope are manufactured or produced in the petitioner's mill. That being so, in my opinion it cannot be said that in excise of powers conferred under Section 9(1) of the Act, the Central Government is not competent to impose cess on jute twine, yarn and rope. Explanations to the First Schedule referred to excise control by the Government under Section 2 of the Act over the industries which manufacture the components and intermediates. Those explanations are not relevant regarding levy of cess under Section 10 of the Act.