2003 (11) TMI 507

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er]. - The issue in this appeal is the eligibility under Rule 57Q as capital goods to a manufacture of Rayon yarn the following items :- "... (i) Lead sheets, the appellants submit that Rayon yarn is manufactured by chemical transformation of natural organic polymers-cellulose. In this process acidic chemicals like caustic soda, sulphric acid and other chemicals are used. Rayon yarn machin....