DOSSA HARJEE AND CO. Vs. CCE

JUDGEMENT

(1.) THESE four appeals are directed against Order -in -Original dated 22.1.1993 of the Collector of Central Excise.

(2.) THE appellants in Appeal No. E/4413/93 -D are manufacturers of cotton yarn, man -made yarn and cotton/man -made fabrics falling under Chapters 52, 54 and 55 of the Schedule to the Central Excise Tariff Act, 1985. The appellant in Appeal No. E/4425/93 -D is the Executive Director of the above company. The appellants in Appeal Nos. E/4374 and 4375/93 -D are purchasers of the goods in question from the above manufacturing company.

(3.) THE principal issue involved in these appeals is whether the product of M/s. Simplex Mills Company Limited (Appellants in E/4413/93 -D), which was described by them as "filter cloth" prior to May, 1989 and as "grey coarse canvas" thereafter, is classifiable under Chapter Heading 59.09 as claimed by the Department or under Chapter Heading 52.05 as claimed by the assessees.