JUDGMENT

SEN, J.—M/s.Rajasthan Spinning and Weaving Mills Limited, Bhilwara, has come up in appeal against an order passed by the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi. The case in the Tribunal was heard by a Bench comprising of the Senior Vice-President and the Judicial Member. There was difference of opinion between the two members on the following question:-

Whether the blended yarn in which polypropylene fibre predominates was or was not entitled to benefit under Central Excise Notification No. 322/77-CE dated 1-2-1977?

2. The matter was referred to the President of the Tribunal who agreed with the view expressed by the Judicial Member that the term polypropylene spun yarn used in the Notification No.332/77/CE dated 1-12-1977 means yarn spun out of polypropylene fibres and will not include blended yarn manufactured by the appellant-Company comprising of 52% propylene and 48% viscose.

3. The appellant has contended that the majority view of the Tribunal is erroneous having regard to scope of the Notification and also the tariff description of goods in Item 18E of the First Schedule to the Central Excises and Salt Act, 1994.

4. Before examining this question