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of <h1>CEGAT Tribunal Upholds Duty Calculation based on Yarn Count</h1> The Appellate Tribunal CEGAT, MADRAS ruled in favor of charging duty based on the count of yarn from the date of the sample drawn until the next sample. ... Demand - Sample - Validity The Appellate Tribunal CEGAT, MADRAS ruled that duty should be charged based on the count of yarn ascertained from the date of the sample drawn until the next sample. The decision of the Hon'ble High Court of Madras was applied, and the appeal of the revenue was allowed with the condition that the appellants be given an opportunity of hearing. (Citation: 1996 (7) TMI 413 - CEGAT, MADRAS)
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