2005 (1) TMI 375

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....r the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This order will dispose of the above captioned appeal of the Revenue and the cross-objection preferred by the assessee against the common impugned order. 2. The Revenue has contested the validity of the impugned order of the Commissioner (Appeals) dropping the duty demand against the assessee after setting aside the order in origin....

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....lymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or (b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates." It remains undisputed that none of these processes, had been undertaken by the assessee in respect of their fibre ....

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....d self-contained/self-defined, definition of the man-made fibres. Nothing can be subtracted or added to this definition and for bringing the "man-made fibres" within the scope of the First Schedule of the CETA, the processes detailed in this Chapter note, must be undertaken by an assessee. Therefore, even if it is taken for sake of arguments that the fibres manufactured by the assessees in the cas....