K. Prakash Anand, Member (T)

1. In this matter, appellants are alleged by the department to have cleared HOPE woven fabrics, front' November 1986 to March 1987, valued at Rs. 69,21,724.00, in the form of what the department calls "cut to the size of woven sacks as per the requirements of the purchasers after giving them necessary shape and size of the woven sacks except stitching operation".

2. The Show Cause Notice to the party, relying on Rule 2(a) of the: Rules for the Interpretation of the Schedule to the Central Excise Tariff 1985 (5 of 1986) alleged that the aforesaid goods being in the form of cut to the size and shape of woven sacks, fell within the purview of incomplete unfinished woven sacks classifiable under heading 63.01 of sub-heading 6301.00.

3. The Assistant Collector held that such pieces of fabrics are cut to specific length and size of woven sacks and bags and therefore, correctly classifiable under subheading 6301.00. This view was also upheld by the Collector of Customs and Central Excise (Appeals), New Delhi and it is against his order that the matter has come up in appeal before us.

4. We have heard Shri V. Lakshmikumaran and Shri A.R. Madhav Rao, Advocates