2007 (11) TMI 189

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....K.K. Agarwal, Member (T)]. -1. The appellants are engaged in the process of texturising of yarn which was procured by them from certain importers, who have imported the same. The appellant claimed benefit of notification 55/78, dated 1-3-78 which stipulate the rate of duty to be paid on the texturising yarn is the duty for the time being leviable on the base yarn, if not already paid plus Rs.5/- p....

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....hat since the notification refers to base yarn on which duty has been paid, the exemption can be availed of only in respect of the indigenous manufacture and is not applicable to imported yarn as the condition of the notification in case of imported yarn cannot be fulfilled. In view of this, the exemption has been rightly denied and the order does not require any interference. 3. We have consid....