https://www.taxtmi.com/caselaws?id=81265 Imported industrial nylon yarn was treated as similar to goods covered by an earlier Tribunal ruling on Notification No. 38/78 dated 1-3-1978. The absence of a clear definition of nylon tyre yarn, together with the possibility that the yarn could be used in tyre or belting manufacture, supported extending the benefit of Serial No. 8. The lower duty rate was nevertheless made conditional on proof of actual end-use, and the Assistant Collector was directed to verify that the yarn was in fact used in the manufacture of belting before granting relief. The appeal was allowed with remand for end-use verification and consequential relief. en-us Fri, 05 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81265 Imported industrial nylon yarn was treated as similar to goods covered by an earlier Tribunal ruling on Notification No. 38/78 dated 1-3-1978. The absence of a clear definition of nylon tyre yarn, together with the possibility that the yarn could be used in tyre or belting manufacture, supported extending the benefit of Serial No. 8. The lower duty rate was nevertheless made conditional on proof of actual end-use, and the Assistant Collector was directed to verify that the yarn was in fact used in the manufacture of belting before granting relief. The appeal was allowed with remand for end-use verification and consequential relief. Case-Laws Customs Fri, 05 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81265