2002 (8) TMI 379 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi rejected the appeal by the Commissioner of Central Excise Commissionerate, Chandigarh regarding concessional duty rates for cotton and acrylic yarn. The tribunal upheld that viscose fiber is considered an artificial fiber, not synthetic, and therefore does not violate the duty exemption condition of not containing synthetic fiber. The appeal was dismissed for lack of merit.