2003 (8) TMI 47

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....sified the imported goods under Tariff Item 18-IV and imposed countervailing duty also. On appeal to the Collector, the said order was set aside on the basis that the goods imported were spinning waste arising during the conversion of man-made fibres as yarn and not waste arising in relation to manufacture of fibre itself or man-made filament yarn. The matter was carried further by the Department ....