GOKULCHAND RATTAN CHAND Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) We have read the order of the tribunal. We have also seen Notification No. 26 of 1975 dated 1/3/1975. It was sought to be argued that logically textured yarn spun out of synthetic staple fibres will be automatically exempted. We are of the view that the notification is confined only to Item No. 18-1 of the First Schedule to the central Excises and Salt Act, 1944 (1 of 1944. We are also of the view that since Item No. 18-11 was not specifically mentioned in the notification, the intention of the government was to exclude Item No. 18-11 out of the ambit of the notification. In that view of the matter, the appeal fails and is dismissed.