1992 (7) TMI 198

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....e facts briefly in this appeal against the Order dated 11-10-1988 passed by the Collector of Customs (Appeals) Bombay are that the appellants imported blowing wrapper cloth and filed Bill of Entry on 3-12-1984. An amount of Rs. 7590 on account of Additional duty of Customs (CVD) was also charged on the consignment on the yarn content over and above, the CVD on fibre content invoking the additional....

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....erprises the Tribunal has given a decision which supports the case of the appellants herein. We have perused this decision and find that it is so. The Tribunal therein had endorsed the findings of the Collector (Appeals) in that case by quoting his Order as follows : "The Additional Duty Rules, 1976 at Para 2, inter alia, says "the additional duty leviable on any imported articles specified in Co....

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....product used in the manufacture of the fabrics is yarn, the duty should be charged on the yarn alone, and not on the fibre which lost its existence in the manufacture of yarn. Here, entry in Column-2 and the wordings of the Rules. In case of fabrics having fibre only, if the view of the original side for charging duty on fibre and yarn both is taken, then obviously duty on yarn cannot be charged. ....