1981 (8) TMI 222

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....considered the points raised by the petitioners in the revision application and at the time of personal hearing. 2. The petitioners were allowed to avail of the benefit of the incentive scheme as contained in Notification No. 198/76, dated 16-6-1976, as amended by Notification No. 249/76, dated 9-9-1976 in respect of rayon and synthetic yarn falling under Tariff Item 18(1) of the Central E....

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....uestion would be covered by the Sl. No. 51 of Notification No. 198/76 as amended by Notification No. 249 of 76 as it satisfied all the conditions specified therein including the condition that the rayon yarn should be of 1100 deniers and above. They have also stated that the very fact that Sl. No. 51 of Notification No. 198 / 76 which specifically excludes acetate yarn does not so exclude coning a....

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....ial time read as "Rayon and Synthetic Fibres and Yarn including Textile Yarn... (1) Fibre and Yarn other than Textile Yarn" and that there was no separate sub-item in respect of the waste of yarn in question. The Govt. further observe that the rayon yarn waste falling under Tariff Item 18(1) was to pay a lower effective rate of duty by virtue of Notification No. 53/72 and that the petitioners have....