1996 (6) TMI 157

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.... - Both the appeals involve consideration of the same issue and hence they are proposed to be disposed of by this common order. 2. Though notices were issued to the appellants, appellant M/s. J. Kimatrai & Co. have requested for dispensing with their personal appearance. The other appellant has not appeared during the personal hearing. 3. After hearing Mrs. Chavan and perusing the ....

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....y synthetic yarn, acetate yarn, not being understood technically as synthetic yarn, cannot be covered by the procedure under Chapter IVA. This argument was accepted by this Bench in the aforesaid order and the appeal filed by similar parties have been allowed. 5. Mrs. Bharati Chavan, the ld. JDR, however, submits that in commercial parlance, synthetic yarn could be construed to include all....