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TMI Blog1988 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... explained by the learned Departmental Representative as transit delay. The learned Advocate for the respondents had no objection to the condonation of the same. Delay of one day in filing the appeal is, therefore, condoned. 2. Brief facts of the case are that the respondents imported goods which they described as Cupro Bomberg Staple fibre (Viscose Staple fibre) and claimed the benefit of the exemption Notification No. 388-Cus., dated 2-8-1976. The goods in test by the Cochin Customs House were found to be synthetic staple fibre of Cellulose origin (regenerated cellulosic) other than polynosic and viscose. The lower original authority refused their claim for the benefit of the Notification No. 388/76 which was available in respect of vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms House was not acceptable to them. He could not give any satisfactory explanation in this regard. He however, pleaded that Cochin Customs House tested the goods and only stated that the goods were other than viscose but they have not stated in the Test Report as to what the goods actually were. 4. We observe that the appellants before the lower authorities laid a lot of stress that the results of the Cochin Customs House test were at variance with the test done at Bombay and Madras which test, it was pleaded answered to the test of viscose staple fibre. This aspect in fact weighed with the lower authority in coming to this conclusion. We observe that the Collector (Appeals) has primarily based his findings on the fact that both the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not identical to those of viscose fibres. The essential difference in this regard as set out in the said Encyclopedia are as under - Essentially all of the rayon made today is produced by the viscose process; nevertheless there are some uses where the cupromonium process has retained an advantage because of specific performance factors. Fibres from cupromonium rayon are significantly more supple than viscose fibre and are used where a very soft hand is desired. The use of films and hollow fibres from the cupromonium process for making artificial kidneys is critically important in this branch of medicine (see Dialysis, Prosthetic and biomedical devices). At present, almost all artificial kidney units use membranes prepared from such fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being clearly distinguished from each other and the degree of polymarization is the highest among all regenerated fibres. Since Asahikasai Cupro has higher strength and a higher degree of polymarization (up by some 25%) as compared with filament yarn, it is capable of withstanding severe resin treatment and can be processed with severe finishing treatments, such as w w finish, without its practical qualities being impaired in anyway. In this respect, it is a fibre best adapted for resin finishing among all cellulosic fibres. The high dry/wet strength ratio and high bending strength of Asahasai Cupra owe a great deal to its high degree of polymarization". 5. In this literature, they have given a comparative table of various characte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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