1993 (8) TMI 176

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..... The short point requiring decision in the present appeal is whether staple fibre of Polyester is entitled to exemption under Notification No. 75/77-Cus., dated 18-6-1977. The said Notification exempts articles other than Polyester fibre falling under Heading 5601.04 from so much of the duty of Customs as is in excess 100% ad valorem (The tariff rate being 140% ad valorem). The main argument on be .....

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..... and one of these in the basic form is staple which is defined as fibre . (Emphasis supplied) In short, controlled length cut from continuous filament . The Notification extends to Articles other than Polyester Fibre . It is well settled that the terms used in the Tariff have to be given their normal trade parlance meaning. Obviously Staple fibre (made of Polyester) is a form of Polyester fib .....

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