2007 (5) TMI 178

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.... question under Chapter Heading 54.04.  We are concerned with the disputed period 4.7.1991 to 3.10.1991. The Department on enquiry found that the assessee was actually manufacturing synthetic monofilament of 60 deniers and accordingly classified the monofilament yarn under Chapter Heading 54.06 (CSH 5406.19). 2. Therefore, the narrow controversy in the present case is whether the product i....

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..... vs. Collector of Central   Excise,   Hyderabad  reported   in   1996  (87)  ELT  683,  the conceptual difference between  undrawn filaments, monofilaments and filament yarn has been discussed by the Tribunal. We are placing reliance only on the conceptual difference discussed by the Tribunal in the said judgment. From &nb....

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....bsp; Chapter   Heading   54.06   the   item   in question is `synthetic monofilament of 60 deniers or more and of   which   the   dimension   does   not   exceed 1 mm.'  Hence CH 54.06  has no application. Further Chapter   Heading   54.06 contains sub items.&....