1999 (12) TMI 515

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....ri V.M. Udhoji, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The brief facts of the case are that the appellants are engaged in the manufacture of various qualities of Polypropylene Filament (hereinafter referred to (PFY), classifiable under Chapter 54 of the first Schedule to the C.E.T.A. 1985. They despatched a quantity of 3026.31 kgs. of PFY (Non-textured....

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.... manufactured goods of the same class, and therefore, were not covered under Rule 173L. Hence this appeal. 2. We have heard the learned DR and perused the written submissions filed by the assessees. There is no dispute that textured yarn and non-textured yarn are both synthetic filament yarn. Therefore, they fall within the same class of goods. The decision of the Tribunal in the case of I....