1982 (1) TMI 198 - CGOVT - Central Excise

Summary

The Assistant Collector confirmed a duty demand on polypropylene tow. The Appellate Collector rejected the appeal, stating tow was not exempt under Notification No. 64/77. The Government upheld the decision, noting tow and staple fibre are different. Notification No. 280/79 could not apply retrospectively. The revision application was rejected.