9911796707
TMI Blog1988 (5) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 5/49-229/84.CL, dated 3-4-1984 passed by the Collector of Customs (Appeals), Bombay. 2. Briefly stated, the facts of the case are that respondent M/s. P.B. Textile Works, Surat, imported Partially Oriented Yarn ( POY , for short) and deposited the goods in a bonded warehouse. At the time of clearance of the, goods from bond, they were assessed inter alia to additional duty of customs of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... POY on the basis of its denierage at the time of its importation and not on the basis of its denierage after it was subjected to the process of texturisation. It is against this order that the Collector of Central Excise and Customs, Baroda, has come in appeal. 3. We have heard Shri L.C. Chakraborty, Departmental Representative, for the appellant-Collector and Shri C.L. Beri, Advocate for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). While Central Excise duty may be liable to be charged on the basis of the denierage of the texturised yarn made out of the imported POY, there is no basis for the contention that additional duty of customs is also liable to be charged on the POY on the basis of its denierage after texturisation. The matter is clear enough. The appeal has no merit and is dismissed. - - TaxTMI - TMITax - Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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