Concessional duty on nylon filament yarn upheld where imports were not 210 deniers and the exemption condition was satisfied.

Imported nylon filament yarn was held eligible for the concessional duty rate under Notification No. 5/2006-C.E., as amended, because the concession applied to all goods except nylon filament yarn of 210 deniers or in multiples thereof within the stated tolerance, and the goods in question were not of 210 deniers. Classification was examined with reference to the HSN, and no material was produced to justify denial of the benefit. The prior appellate order supporting the same view remained operative, as there was no showing that it had been stayed or overruled. The Revenue's challenge therefore failed, and the concessional rate of 4% was upheld.

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Issues: Whether the imported nylon filament yarn was eligible for concessional rate of duty under Notification No. 5/2006-C.E., dated 01.03.2006, as amended by Notification No. 58/2008-C.E., dated 07.12.2008.

Analysis: The notification granted concessional duty of 4% to all goods other than nylon filament yarn of 210 deniers or in multiples thereof, with tolerance of 6%. The imported goods were not of 210 deniers. The classification was examined with reference to the HSN, and no specific material was placed to justify denial of the claimed benefit. The prior appellate order relied upon by the respondent also supported the same view, and there was no showing that it had been stayed or overruled.

Conclusion: The imported goods were entitled to concessional rate of duty of 4%, and the Revenue's challenge failed.

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