1994 (9) TMI 195

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.... the Respondents were found to have possessed 24 cartons of 100% Viscose Rayon Yarn 300 denier made in Taiwan, which were seized under the reasonable belief of being liable to confiscation under the provisions of the Customs Act, 1962. Investigations followed by adjudication proceedings, were conducted, and though the seized cartons were found to have been licitly imported, it was held that the same was a notified item for the purpose of Chapter IV-A, and hence the provisions of Section 11C, 11D, 11E and 11F were contravened. The yarn was ordered confiscation vide Section 111(p) of the Customs Act, 1962, and personal penalty vide Section 112 of the Act was also imposed. In the appeal preferred by the Respondents, the Collector (Appeals) how....

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.... that goods are notified in specific terms and not in generic way and that enlarged meaning so as to include all types of Artificial Yarn or Man-Made Yarn, cannot be given. 5. Notification No. 12/69-Cus., dated 3-1-1969, as amended vide Notification No. 205/84-Cus., dated 20-7-1984 specifies "synthetic yarn and metallised yarn" as notified goods for the purpose of Chapter IV-A of the Customs Act, 1962. Significantly, the notified item is not "man-made yarn" or "artificial yarn". 6. There is no challenge on the issue that what was seized from the Respondents was 100% Viscose Rayon Yarn. 7. In Fiarchild's Dictionary of Textiles, Sixth Edition, Artificial Fibre is shown as synonym of man-made fibre and "man-made fibre" is me....