9911796707
TMI Blog1994 (2) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal arises out of an adjudication order passed by the Additional Collector of Customs, Madurai, dated 20-9-1988. Facts, briefly, are that the appellants, herein, imported the consignment for which the bill of entry declaring the goods to be wool waste was filed at the Tuticorin Port on 4-7-1988. The goods were cleared on being classified under sub-heading 5103.10, Customs Tariff Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is to be classified as wool yarn. The Additional Collector considered the reply to the show cause notice in which it was stated that the consignment consists predominantly of broken, tangled or knotted yarns and that the presence of a few spools will not make any difference for classification of the goods as wool yarn waste. The Additional Collector again drew samples from the consignments du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re found to be in spools, it will not be a ground for classifying the goods as wool yarn. On this aspect, the matter is covered according to the ld. Counsel by the decision of the Tribunal in the case of S.S. Enterprises v. Collector of Customs - 1988 (36) E.L.T. 135 and in the case of Mahavir Woollen Mills v. Collector of Customs - 1989 (39) E.L.T. 563. The ld. Counsel also drew attention to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that this is a regular consignment of original woollen yarn . It is found that in the case of Mahavir Woollen Mills (supra), the Tribunal had considered the similar situation wherein the Tribunal had followed its earlier decision in the case of S.S. Enterprises (supra). The Tribunal observed that the department s finding that the goods are woollen waste, has to be substantiated by evidence reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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