2018 (11) TMI 1724

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....ellant None for the Respondent ORDER PER: S.K. MOHANTY Revenue has filed this appeal against the impugned order dated 21.08.2009 passed by the learned Commissioner of Customs (Appeals), Mumbai-II. 2. Briefly stated, the facts of the case are that the respondent herein had imported "N-6 Tire Cord Grade Spin Drawn Filament / Nylon-6 High tenacity Nylon Filament yarn" and filed the Bills of Entr....

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....als) has relied upon the order dated 26.08.2008 passed by the learned Commissioner of Customs (Appeals), Cochin in the case of M/s Baliga Fishnets. 3. Heard both sides and perused the records. 4. The aforesaid notifications grant concessional rate of duty of 4% in respect of all goods, other than nylon filament yarn of 210 deniers or in the multiples thereof, with tolerance of 6%. The issue is n....