1991 (6) TMI 216

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....spondent. [Order per : G.P. Agarwal, Member (J)]. -  The issue involved in the present appeal is regarding levy of additional duty on slivers and rovings described as synthetic wastes. 2. Shortly put the facts of the case are that the respondents imported synthetic wastes in the form of white mass fibre cut slivers and rovings of different lengths along with small amounts of bro....

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.... Shri J.N. Nair, learned JDR drew our attention to Final Order No. C/724 to 726/90-D, dated 7-11-90 [1991 (52) E.L.T. 405 (Tribunal)] passed by this Tribunal in the case of Collector of Customs, Bombay v. M/s. Indian Scientific Glass, Khatau Bldg, Bombay wherein it was held that the subject goods are classifiable under TI 68 and not under Tariff Item No. 18(iv) of the CET. Therefore the assessment....