2004 (5) TMI 383

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..... Shri M.P. Devnath, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order held as under : "The crux of the matter is whether the expression 'Acrylic Fibre' also includes Acrylic Tow and Tops in its ambit. It is observed that the Bo....

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....5 is leviable to anti-dumping duty. On the basis of a report Acrylic Tow and Acrylic Top are sought to be cleared without payment of anti-dumping duty. Board in consultation with MOC has decided that Acrylic Top and Acrylic Tow are also leviable to anti-dumping duty." It is obvious that Acrylic Tops and Tows have been considered to be included in the generic expression "Acrylic Fibre". Further, it....