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TMI Blog1991 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per: N.K. Bajpai, Member (T)]. These two appeals are directed against the orders of the Collector of Customs, (Appeals), Madras upholding the orders of the Assistant Collector of Customs (Refunds), Custom House, Madras, denying the benefit of exemption from duty to nylon yarn and polyamide filament yarn under serial number 8 in the Table annexed to Notification 38/78-Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nylon yarn. The same goods are imported for the manufacture of tyres. Further, the V-belts and tyres are made of same material. It has been held in the case ot Dunlop India Madras Rubber Factory Ltd. v. Union of India Others [1983 (13) E.L.T. 1566 (S.C.)] that the end use of goods is not relevant for classification purposes unless the heading itself provides for it. The goods are classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n picking out just one of its applications, and charge duty on that basis. 3. While Shri K.K. Kapoor, the learned Consultant submitted that the goods in both the consignments were covered by the orders of the Tribunal cited by him, Smt. J.M.S. Sundaram, the learned SDR contested this claim on the ground that the bill of entry for 140 HRT Polyamide Filament Yarn (B/E D407 dated 7 January, 1987) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry did not accept it. 6. We have carefully considered the submissions of both sides and perused the records. We observe that in both the cases the Assistant Collector has accepted that the goods are nylon yarn but has denied the benefit of the Classification under Serial No. (8) of the Table annexed to Notification 38/78-Cus. on the reasoning that the same goods are imported for the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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