In pursuant to Show Cause Notice dated 17th June, 1991, the Collector passed an order dated 31st October, 1991 wherein, it is, inter alia, held as follows On the question of time bar, I agree with the numbericee, that having issued a demand in 1988 on similar issue and for identical amount, the question of suppression or misdeclaration would number arise.
It is number denied that such a sack would fall under Tariff Item 6301 which reads as follows 6301.00 Made up textile articles in Nil If made without eluding blankets other than the aid of power of wool , tarpaulins, tent, sails for boats.
The Show Cause Notice was issued to them on 17th June, 1991.
It is number denied that that fabric would have fallen, at the relevant time, under Tariff Item 54.08.
65/87 C.E., dated 1st March, 1987.
This Appeal is against the judgment of the Customs, Excise and Gold Control Appellate Tribunal dated 24th February, 1998.
It was for the period from 4th July, 1987 to 29th February, 1988.
Briefly stated the facts are as follows The Appellants are manufacturing HDPE Woven Tubular Fabrics on Circular Looms.
Thereafter, the fabric is cut and one end of the fabric is sewed up without the aid of power and a sack is manufactured.
The question for companysideration is whether the Appellants are entitled to the benefit of Notification No.
They do this with the aid of power.
