2025 (11) TMI 254

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....BLE MRS. JUSTICE B.V. NAGARATHNA AND HON'BLE MR. JUSTICE R. MAHADEVAN For the Appellant(s)  Mr. Arijit Prasad, Sr. Adv., Mr. Sanjeev Bansal, Adv., Mr. Subhash Chandra, Adv., Mr. Anil K. Sharma, Adv., Ms. Anshu Tyagi, Adv., Mrs. Shefali Jain, Adv., Mr. Siddharth Singh, Adv., Mr. Manish Das, Adv., Mr. Viplav Kumar Singh, Adv., Mr. Brijesh Kumar Yadav, Adv., Mr. Mahendra Kumar Jain, Adv.,....

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....ued to the appellant and the reply given thereto. 3. We have considered the Notification No. 29/2004-CE dated 09.07.2004 as amended in respect of Partially Texturised Yarn (PTY) bought out Partially Oriented Yarn (POY), the relevant entry of which is produced below: Sl.No. Chapter of heading No. of subheading No. Description of goods Rate under the first schedule    ....

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....Chips) and processing it to make "textured yarn". Consequently, the process involved in the instant case does not amount to manufacture of "filament yarn." In the circumstances, the appellants are not entitled to the benefit of a concessional excise duty at 8%. 5. We therefore do not find any reason to interfere with the orders passed by the appellate tribunal. 6. Hence, the appeals are dism....