2011 (2) TMI 397

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....Chacko, Member (J)]. -  This application filed by the Revenue (appellant) seeks stay of operation of the impugned order wherein the ld. Commissioner (Appeals) allowed the benefit of Notification No. 5/06-C.E., dated 1-3-2006 (sl. no. 1) to the respondent and, accordingly, the importer became entitled to concessional rate (4%) of CVD for the goods imported by them. The original authority had ....

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....ading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. 1 5402.5403 or 5406 All goods, other than nylon filament yarn of 21 deniers or in the multiples thereof, with tolerance of 6 per cent 4% --- 1A 5402,5404 or 54061000 Nylon filament yarn (including nylon monofilament yarn) of 210 deniers or in the multiples thereof, with tolerance ....