Acrylic Fibre exemption covers acrylic tow and tops under the notification, supported by Board circular guidance.

The expression "Acrylic Fibre" in Notification No. 225/86-C.E. was treated as wide enough to cover acrylic tow and tops. The Tribunal relied on the Board's circular dated 31-5-1988, which clarified that acrylic fibre included acrylic staple fibre as well as tow and tops, and also noted the later circular dated 23-4-1998, which placed acrylic tow and acrylic top in the same category of acrylic fibre for anti-dumping duty purposes. On that basis, the exemption was considered applicable to acrylic tow and tops.

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Issues: Whether the expression "Acrylic Fibre" in Notification No. 225/86-C.E. includes Acrylic Tow and Tops so as to extend the exemption benefit.

Analysis: The Tribunal noted that the Commissioner (Appeals) had relied on the Board's circular dated 31-5-1988, which clarified that the expression "Acrylic Fibre" covered not only acrylic staple fibre but also tow and tops of the same material. The Tribunal also referred to the later Board circular dated 23-4-1998, which treated acrylic tow and acrylic top as leviable to anti-dumping duty in the same category of acrylic fibre. In light of these circulars, the expression was treated as comprehensive enough to include tow and tops.

Conclusion: The expression "Acrylic Fibre" includes Acrylic Tow and Tops, and the exemption under Notification No. 225/86-C.E. was rightly extended.

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