1974 (12) TMI 68

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....petitions are completely concluded by our earlier decisions in Special Civil Application No. 780 of 1970, decided on April 28, 1971, where I spoke for the Division Bench consisting of myself and A.D. Desai J. In that decisions this metallised yarn in the form of thin strips of laminated polyester film was, on a harmonious interpretation of both the Entries 15A(2) and 18, by keeping them in their r....

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....film has been held not to attract Tariff Item 18 as synthetic fibrous yarn, and is held to be covered by Entry 15A(2) as an article of polyester, whether laminated or not. In that view of the matter no difference has been made out which would justify and different interpretation in this case. The second ground raised by Mr. Vakharia was the same ground which has been turned down in these two earli....