1988 (5) TMI 116

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....l is directed against Order-in-Appeal No. 5/49-229/84.CL, dated 3-4-1984 passed by the Collector of Customs (Appeals), Bombay. 2. Briefly stated, the facts of the case are that respondent M/s. P.B. Textile Works, Surat, imported "Partially Oriented Yarn" ("POY", for short) and deposited the goods in a bonded warehouse. At the time of clearance of the, goods from bond, they were assessed inter a....

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....l duty of customs was leviable on the POY on the basis of its denierage at the time of its importation and not on the basis of its denierage after it was subjected to the process of texturisation. It is against this order that the Collector of Central Excise and Customs, Baroda, has come in appeal. 3. We have heard Shri L.C. Chakraborty, Departmental Representative, for the appellant-Collector ....