JUDGMENT

Paripoornan, J.-Special leave granted in SLP (C) 11008 of 1988.

2. The above three appeals involve a common question of law, namely, whether "Nylon Twine" can be considered as "Nylon Yarn" so as to be covered by Item 18 of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as "the Act") as it stood prior to the Amendment of 1977.

"18 Rayon and Synthetic Fibres and Yarn

Tariff Description of  Rate of duty Item goods Basic

18. Rayon and Synthetic Fibres and Yarn inclu- ding textured yarn, in or in relation to the manufacture of which any process is ordi- narily carried on with the aid of power :-

(i) Fibres and Yarn Rs. 85.00 other than Textured per kg. Yarn.

(ii) Textured Yarn The duty for produced out of the time being Base Yarn. leviable on the base yarn, if not already