1995 (3) TMI 120

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....ple Fibre imported by the appellant was exempt under Notification issued in exercise of power under sub-section (1) of Section 25 of the Customs Act, 1962 on 2nd August, 1976 which exempted Viscose Staple Fibre and Polynosic Staple Fibre falling within the Chapter 56 of the 1st Schedule of Customs Tariff Act, 1975 when imported into India. The goods imported by the appellant were tested by the Coc....

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....pro rayon (Bemberg) staple fibre is one of man-made fibres of cellulosic origin and is of the same family as viscose staple fibre and polynosic staple fibre in physical property." 2. The learned Counsel for the appellant has assailed the findings recorded by the Tribunal. According to him since consignments imported by the appellant were found by test authorities of Bombay and Madras to the vis....