1. In this matter the Appellant who produces yarn falling under Tariff Item 18E was held to have cleared 10,015 kgs. of yarn between the period 6-11-1978 and 31-1-1979 without payment of excise duty (and not excess duty as mentioned in the order) at the rate of Rs. 24 per kg. and other levies at appropriate rates. The Assistant Collector further held that Notification No. 332/77-CE exempts polypropylene spun yarn falling under Tariff Item 18E and does not provide exemption to Blended polypropylene yarn. He held that yarn spun from mixture of polypropylene with other fibre is not referred to in trade parlance as polypropylene yarn but as blended yarn. As Notification No. 332/77-CE is restricted, according to the Assistant Collector, only to yarn exclusively spun out of polypropylene, the exemption was held to be not applicable to the blended yarn. He, therefore, confirmed the demand proposed in the show cause notice. The Appellate Collector upheld the orders of the Assistant Collector and observed that the issue of a subsequent Notification No. 149/80-CE by which blended polypropylene yarn (with a content of not less than 50% polypropylene staple fibre) was exempted, gave stren