other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or
rags.”
As per the aforesaid Notification, following conditions are to be satisfied ... other than bamboo, hard woods, soft woods, reeds (other than
sarkanda) or rags.
It, thus, specifies certain materials which are excluded
from the Notification, meaning
petitioners own a shoddy woollen Mill wherein they utilise the imported woollen rags for the purpose of manufacturing woollen yarn and blankets. The Government ... India has permitted the import of mutilated woollen rags to be utilised by the consumer shoddy mills. There are two types of woollen rags, garment
purchase and sale of waste paper,paper cuttings, tailor cuttings, rags, chindies and so on. Theapplicants are registered as a dealer under the said ... Sales Tax Officer assessing theapplicant allowed the sales of the rags and chindies made by theapplicants as not taxable taking the view that the same
appellant, had imported 6 consignments of what is described as "woollen rags" by means of different Bills of Entry which were presented ... plea that previously these type of goods, known as woollen rags, were enjoying concessional rates along with other categories of goods, such as woollen waste
Importer and runs a Woollen Handloom Industry using shoddy wool and woollen rags as raw material for spinning woollen yarn.
2. The petitioner runs ... Import Control Order. The import of the woollen rags was exempted from payment of customs duty, whereas the import of second-hand clothes
purchase and sale of waste paper,paper cuttings, tailor cuttings, rags, chindhis and so on. The applicants are registered as a dealer under the said ... granted by the Sales Tax Officer in respect of the sales of rags and chindhis and assessed the sale of these goods at the rate
made from material other than bamboo, hard wood, soft wood reeds and rags failing under Chapter Heading 48 of Central Excise Tariff. This classification list ... their main plant from pulp made out of bamboo, hard wood, rags etc. and no unconventional material are being used. Therefore, whatever waste papers/broke
declared items viz. Plastic waste, Metal scrap and cloth scrap (rags), restricting the benefit of Notification No.21/2002, proposing to reject ... declared items fixing the transaction value of Plastic scrap Metallic Waste and Rags @ Rs.7000/- per MT, Rs.12000/- per MT and Rs.1000
other than bamboo, hard
woods, soft woods, reeds (other than sarkanda) or
rags.”
2) As per the aforesaid Notification, following conditions are to be
satisfied ... other than bamboo, hard woods, soft woods,
reeds (other than sarkanda) or rags.
It, thus, specifies certain materials which are excluded from
the Notification, meaning
engaged in the manufacture of Yarn, Shoddy Blends,
Blends, Mutilated Rags, Process Waste and Clips falling under Chapter
sub-heading various chapters of CETA ... During the relevant
period, the imported mixed woollens/synthetic rags falling under
Customs Tariff Heading No. 6309.00 and manufactured mutilated
rags, clips blends and waste
