2000 (11) TMI 1055

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....llant. Shri S.N. Kantawala, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  On hearing both sides on the stay application the appeal itself was taken up for disposal. 2.  The respondents importers filed two bills of entry. The goods were claimed as "material for Heat Shrinkable Sleeves :- Outer Layer and Inner Layer". The invoice covering the Inner L....

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....t is his submission that the benefit is not limited only to sheets which would be made into sleeves capable of shrinking on application of heat, but also that the benefit would accrue to all the base products such as the granules from which the sleeves are to be made. He also submits that in the stay application the reference to fibres of yarn is misplaced. Shri A.K. Jain on the other hand submits....

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....ls required for production of Heat Shrink Sleeves which are special grade cross linked Polyethylene Granules and Special grade Polyester film. The granules are heated in compound drying equipment to remove the moisture. Thereafter, the granules are cleaned for impurities and external material. The granules are put in a drum and placed next to the extruder. The Extruder sucks in the granules fro....