1985 (10) TMI 181

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....Order per : G. Sankaran,Member(T)] .-This is an appeal arising out of and directed against Order-in-Appeal No. C3/3251/81 dated 28-2-1983 passed by the Collector of Customs (Appeals), Madras. By this order the appeal filed before her against the Assistant Collector's Order No. S59/47/81-Gr. I(PX) dated 28-9-1981 was rejected. 2.  The facts of the case, briefly stated, are that the M/s. Madu....

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....r heading No. 51.01/03 of the First Schedule to the Customs Tariff Act, 1975. In appeal, the Collector of Customs (Appeals) recorded the finding that since the appellants were manufacturing only belting ducks, an intermediate product, and no direct manufacture of belting for machinery was involved, the provisions of the aforesaid notification would not apply. She further found that the imported ya....

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....y the importer of Nylon filament yarn himself. All that is required is that the imported yarn must be used in the manufacture of belting for machinery. 4.  Smt. Dolly Saxena, the learned Senior Departmental Representative, defended the orders of the lower authorities for the reasons stated therein. She further submitted that the appellants had not produced end-use certificates. 5.  We ....

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....g such yarn. What is required is that the imported yarn must be used in the manufacture of belting for machinery. The contention of the appellants that belting ducks are an essential component for the manufacture of belting for machinery has not been controverted before us. Therefore, what remains to be done by the appellants is to satisfy the Assistant Collector of Customs that the imported yarn ....