2001 (11) TMI 528

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....n Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the liability to duty of the yarn that the appellant manufactured by twisting polyester yarn with cotton yarn. In the order impugned in the appeal, the Collector (Appeals) has held that this yarn is liable to duty as a new product, and said that the rate of duty that ....

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....Chapter 54 because of the predominance in weight of polyester yarn does not render it any the lesser a new product. The judgment of the Supreme Court in Aditya Mills Ltd. v. Union of India - 1988 (37) E.L.T. 471, confirming the finding of the Tribunal that PPRF yarn obtained by doubling polyester spun yarn and filament yarn is a new product and the result of manufacture, would apply to the facts o....