2002 (8) TMI 379

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....and, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Even though these cases are posted today only for consideration of stay application, we have heard both sides on merits and on consent of both sides we are proceeding to dispose of the appeals themselves. 2. The Commissioner of Central Excise Commissionerate, Chandigarh is in appeal after loosing the appeal before....

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.... synthetic and artificial fibres and that viscose fibre fell in the category of artificial fibre and not synthetic fibre. Hence this appeal. In the present appeal also no ground has been adduced to show how in terms of Note 1 to Chapter 54 viscose fibre has to be treated as synthetic fibre. The Note contains separate definitions for "man-made", "synthetic", and "artificial fibres". The condition u....