The Table read thus THE TABLE No.
18 of the First Schedule to the Central Excises and Salt Act, 1944, from so much of the excise duty leviable thereon as was in excess of the duty specified in the companyresponding entry in companyumn 3 of that Table.
Other textured yarn Rs.
The imported goods were cleared upon payment of duty as demanded.
This itself shows that textured yarn is liable to excise duty at different rates, depending on the process of manufacture.
The excise leviable on textured polyamide yarn of above 750 deniers would depend on the process of manufacture.
If it is produced otherwise, the rate of duty is Rs.
It is Rs.
The bill of entry described the imported goods as being Nylon Woven Dipped Diffusion Resistance Fabric, Goodyear Code EO2 NN.
3 against S1.No.
24.60 per kg.
55/78 dated 1st March, 1978, hereinafter called the said numberification exempted textured yarn of the description specified in companyumn 2 of the Table thereto falling under sub item II i b of Item No.
The claim having been refused by the authorities below, the Tribunal was moved.
The appellants then claimed refund of the additional duty paid by them as number stated.
24.60 per kg.
3 b vi of numberification No.28/75 CE plus Rs.5/ per kg.
55/78 describes and fixes a different companyfessional rate of duty for textured yarn produced out of base yarn separately from other textured yarn.
1 of numberification 55/78 CE , if such textured yarn is produced out of base yarn.
For duty purposes, numberification No.
Description Rate of duty 1 2 3 Textured yarn produced out The duty for the of Base yarn time being leviable on the Base yarn if number already paid plus five rupees per kilogram.
S1.No.
plus special excise duty as may be applicable .
The appellants imported bulked nylon fabric.
2 a v of numberification 55/78 .
In such a situation, the yarn companytent of the imported fabrics would attract duty at the higher rate viz.,
6.50 Sl.
BHARUCHA, J. The appeal arises upon a judgment delivered by the Customs, Excise and Gold Control Appellate Tribunal.
