Commissioner of Central Excise Vs. Customs, Excise and Gold (Control) Appellate Tribunal, (South Zonal Bench) and Sulochana Cotton Spinning Mills (P) Ltd. - Court Judgment

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- - - whether the hon'ble cegat is correct in holding that resultant product is not cotton carded or combed but blended cotton when note 2(a) to section xi of the central excise tariff act, 1985 clearly states that a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.ordermarkandey katju, c.j.1. heard the learned counsel for the parties. the question sought to be raised under section 35h of the central excise act is as follows:-'whether the hon'ble cegat is correct in holding that resultant product is not cotton carded or combed but blended cotton when note 2(a) to section xi of the central excise tariff act, 1985 clearly states that a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.'2. learned counsel for the assessee has rightly pointed out that this question relates to classification and hence under section 35l of the central excise act an appeal lies only to the supreme court and not to the high court. we agree with the said submission and hence we dismiss this application.