2015 (9) TMI 84

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....the Respondent. JUDGMENT We have heard Mr. Gaurang Bhatt, learned Counsel appearing on behalf of the appellant. 2. This Tax Appeal was admitted on the following substantial questions of law : "(A) Whether or not the Tribunal is justified in holding that the goods in question were not liable for confiscation under Section 111(p) of the Act in view of the Notification No. 205/84 as ....

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....e Tribunal has set aside the order dated 30th October, 1997 passed by the Commissioner, Central Excise & Customs, Surat, on the ground that the confiscation under Section 111(p) of the Customs Act, 1962 cannot be upheld since Notification No. 205/84 was amended declaring "synthetic yarn" as notified goods under Section 11B of Chapter IVA of the Customs Act, 1962 vide Notification No. 5/93-Cus. (NS....