2017 (1) TMI 914

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....nt Shri C. Singh, Assistant Commissioner (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. 52(Gr.VA)/2006(JNCH) dated 28.4.2006. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether appellant is eligible for the benefit of Notification No.21/2002-Cus. for the concessional rate of duty on the prod....

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.... of duty is 5% of the standard rate, there being no condition attached to it, but subject to product has to fall under the list for machinery for manmade fibre and yarn industries. It is the case of the appellant that the products imported by them are machinery for synthetic fibre plant as it is a spinning equipment including manyfold spinning beams, draw-off equipment, thread cutters, aspirators,....

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....aving no doubt in our mind that spinneret is used as an equipment which is a disk with fine holes through which molten polymer or a solution of the polymer is forced, to form the continuous filaments of a manmade fibre. We find that the decision of the Tribunal in the case of Gwalior Sugar Co. Ltd. vs. CCE - 1992 (59) ELT 482, as to what is an equipment is a guiding factor to us, as in the case of....