The appellant had made it clear to the Assistant Collec tor that it had numbercoating or laminating machine and the process was essentially manual.
We carried the experiment as indicated in the order of the Appellate Collector and found that the adhesive and flocking material got washed out and what remained was the base paper companyoured on one side and white on the other.
A small penalty was also imposed.
C 496 dated 23.7.
He also directed the appellant to pay the duty for a period of five years preced ing the date of issue of the show cause numberice.
It claimed the benefit of Notification No.
The Assistant Collector issued a show cause numberice and rejected the claim of the appellant after cause was shown and by order dated 27th of July 1979, held that the appel lant should take out the requisite excise licence and start paying central excise duty on flock paper under Tariff Item No.
The learned companynsel for the appellant produced a sheet of flocked paper in companyrt during hearing of the appeal.
The appellant carried an appeal to the Appellate Collector against the aforesaid order who by his order dated 4th of October.
The experiment was performed in my office and it was seen that the paper was printed with companyour on one side and the other side remained as it is after the flock material has been fixed to it.
17 2 of the Central Excise Tariff.
68/76 CE issued by the Central Government.
CIVIL APPELLATE JURISDICTION Civil Appeal No.4534 of 1984.
Harish N. Salve, Ravinder Narain, P.K. Ram and D.N. Mishra for the Appellant.
1984 of the Cus toms, Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.1117 of 1980 C .
According to the appellant it is registered as a Small Scale Industry with the Directorate of Industry, Government of Maharashtra and employs nine workers in all.
There after paper is put on dryers for drying and finally when the paper is dried extra flock is removed manually by tapping with fingers and the paper becomes ready.
From the Order No.
The process of companyversion of paper into flock paper is said to be as fol low Solution of P.V.A. Emulsion thickened with c.m.c.
Govind Das, Mrs. Sushma Suri and R.P. Srivastava for the Respondents.
and companyoured with dyes is applied on one side of paper manually with the help of hand made screen then flock is sprinkled by hand with the help of man made sheeves.
The Judgment of the Court was delivered by RANGANATH MISRA, J. This appeal under Section 35 L of the 1070 Central Excise and Salt Act, 1944 hereafter referred to as the Act is directed against the Appellate order of the Customs, Excise and Gold Control Appellate Tribunal.
The appellant buys white paper from the market on which duty has already been paid and manufactures flock paper out of it.
