1982 (1) TMI 198

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.... the case are that the Assistant Collector of Central Excise, Division I, Baroda confirmed a demand of duty of Rs. 7,433.25 on 235.5 Kgs. of polypropylene tow cleared by the petitioners without payment of duty. The Appellate Collector rejected the appeal filed against this order and negatived the petitioner's contention that tow was exempt under Notification No. 64/77, dated 15-4-77, as amended. H....

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....lly considered all the submissions. Government observe that the Appellate Collector rightly held that tow was not the same thing as fibre. He referred to the samples of the goods and observed that while tow was an entangled mass of fibres, staple fibre was not an entangled mass and was obtained in a subsequent process. Even the references sent by the petitioners do not support their case. The firs....