2003 (3) TMI 525

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....of the impugned goods as claimed by the appellant is as follows : The basic raw material is Viscos filament yarn (VFY) popularly called artificial silk or rayon. The yarn is wound from a big cone to a smaller bobbin using a winding machine. It is then twisted by fixing into a twisting spindle and taken on to the twisting rolls. At this stage, a twist is inserted to single rayon. The next operation is doubling of two such twisted yarns by twisting them to a doubling spindle. The yarn which emerges at the stage is known as cabled yarn. The cabled yarn is then wound on a doubling PIRN and taken to the reeling machine to produce hanks. These hanks are then dyed by dipping them in open VATS containing vats or napthols or reactives to get the de....

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....garding the request for cross-examination and without arriving at any finding on the applicability of the above notifications under which the exemption had been claimed, concluded vide his impugned order that the appellants had cleared 'sewing thread' classifiable under sub-heading 5401.20 and had ordered the confiscation of the alleged sewing thread valued at Rs. 1,90,200/- and Rs. 10,33,450/-. Since the same had been provisionally released, he appropriated Bank Guarantee of Rs. 2,58,363/- furnished by the appellants. He also confirmed a demand of Rs. 18,54,077/- being excess duty on 'sewing thread' manufactured and cleared without duty during the period 95-96 to 97-98 and ordered an appropriation of Rs. 50,000/- paid by TR 6 challan dated....