1987 (8) TMI 199

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....cates; for the Appellants. Shri Vineet Kumar, S.D.R., for the Respondent. [Order per : .V.P. Gulati, Member (T)].  - This is an appeal filed against the order of the Collector (Appeals) Central Excise, Madras. 2. Brief facts of the case are that the appellants subjected duty paid nylon yarn falling under T.I. 18 CET to the twisting process in the twisting machines and obtained nyl....

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....imited v. Union of India-1980(6) E.L.T. 249 (Bombay) in support of his this plea. 4. Learned JDR for the Department, however, pleaded that on twisting of the yarn a new and distinct product known in the trade by a different name twine came into existence and this was not the same thing as yarn. He pleaded that in the trade twine was treated as commodity different from the yarn in support of thi....

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....in the ambit of the term ''yarn' and held that the same was not assessable under Tariff Item 68 but assessable as yarn. The Tribunal in their judgment have distinguished the case of Aditya Mills Limited cited by the revenue in their this decision. 6. We observe that the goods manufactured by the appellants are nylon twine and in respect of the same goods the Hon'ble Bombay High Court has held t....

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....e Tariff Item. We observe that the lower authorities have not examined the matter in detail but have only examined the issue as to whether the goods would be assessable under T.I. 68 or T.I. 18-II (i)(a). Following the ratio of the decisions of the Hon'ble Bombay High Court and of the Tribunal in the case of Fancy Spun Yarn referred to supra we hold nylon twine falls under Tariff Item No. 18-II(i)....