2000 (5) TMI 703

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....e, for the Appellant. Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal itself is taken up for disposal after waiving deposit since the issue is simple and covered by the decision of this Tribunal. 2. The appellant is a public limited company. It carries out at its factory at Nidhrad doubling and multi-folding of textile yarn an....

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....fied. 3. We will take as an example the Notification 5/98. Entry No. 138 of the Table to the notification exempts from duty "multiple folded off cable yarn manufactured in the factory of which does not have the facilities (including plant and equipment) for producing single yarn". There is no dispute regarding the conditions in the notifications relating to the classification in the tariff....

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....e company it is certainly not identical with the company. It appears that the Commissioner has read the condition in the notification by substituting the words 'by a manufacturer' for the words 'in a factory'. If the conditions related to a manufacturer he would be right. In that case even if the manufacturer processed the yarn is a factory, also thus a factory which has facility for producing yar....