COMMISSIONER OF CENTRAL EXCISE Vs. SWASTIK RAYON PROCESSORS

JUDGEMENT

(1.) These two appeals are disposed of by this common order. For the sake of convenience, the facts are taken from Civil Appeal No. 5223 of 2001.

(2.) Revenue, being aggrieved, has filed this appeal under Section 35L(b) of the Central Excise Act, 1944 (for short the Act ) against the Final Order No. C-1/574 dated 13-3-2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai passed in Appeal No. E/1115R/96. Bom. By the impugned order the Tribunal has set aside the order passed by the Collector (Central Excise).

(3.) The point involved in the present appeal is whether the process of twisting and doubling of cellulosic filament yarn Tariff Item 18II(ii) with a spun yarn (Tariff Item 18III(ii)) comprising of polyester and viscose, amounts to manufacture within the meaning of Section 2(F) of the Act and if so, whether it is classifiable under erstwhile Tariff Item No. 68 and chargeable to duty therein.