K.L. Rekhi, Member (T)

1. When the case was called, the Department's Representative submitted that there was a delay of about one month in filing their appeal. He prayed that this delay be condoned. The respondents had no objection to the delay being condoned. We condoned the delay on the oral application of the Department's Representative. The hearing of the case was then proceeded with.

2. The facts of the case, in brief, are that Item 18A of the Central Excise Tariff read as under :-

"18-A Cotton yarn, all sorts."

There was an Explanation below this item which read as under :-

"Explanation.-

(1) 'Cotton yarn' shall include cotton twist and thread.

(2) Cotton yarn, twist or thread, all sorts, whether sized or unsized, in all forms including skeins, hanks, cops, cones, bobbins, pirns, spools, reels, cheeses, balls or on warp beams shall be deemed to be included under this Item.

(3) Explanation I, II and III under sub-item III of Item No. 18 shall, so far as may be, apply in relation to this Item as they apply in relation to that Item."

Explanation II under sub-item III of Item No. 18, referred to in Explanation (3) above, read as under :-

"Explanation II.-For multiple fold yarn, "count