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<h1>Department's Appeal Dismissed: Appellant Not Manufacturer of Grey Fabrics</h1> <h3>COMMR. OF CENTRAL EX. & CUS., SURAT Versus DINCOTEX PRIVATE LTD.</h3> The Tribunal dismissed the Department's appeal, ruling that the appellant was not a manufacturer of grey fabrics subject to duty, thus the confiscation ... Confiscation of goods The Department's appeal sought to set aside the order of the Collector (Appeals) regarding grey fabrics not liable to confiscation. The Tribunal dismissed the appeal, stating that the appellant was not a manufacturer of grey fabrics on which duty is payable, so the confiscation provision did not apply.