2000 (3) TMI 248

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....R., for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Adjournment is sought by the advocate for the appellant on the ground that relevant records have so for not been made available in this matter. We do not find this a justifiable ground. If the appellant has engaged an advocate, chooses not to furnish the records to the advocate, that is its affair. We however do not see why ....

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....ss of this. 3.  In the impugned order the Commissioner (Appeals) agrees that the fabrics in question are classifiable under Heading 54.09 of the Tariff. He says however within this broad category a fabric would be identified as nylon, cellulosic, etc., only with reference to "its major weight contents". For this purpose he relies on Note 2A of Section 11X(1) (sic) of the Tariff. Therefore ....

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....on two of the notification provides that the notification will not apply if the fabrics contain any other textile material except the textile material specified therein, that the weight of such other textile material exceeds five per cent. by weight of the total weight of the fabrics. The composition of fabric, in the statement of Collector (Appeals) is that yarn of cellulosic origin and nylon yar....