9911796707
TMI Blog1999 (11) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Sharma, Member (T)]. Revenue has filed these appeals being aggrieved by the order passed by the learned Commissioner (Appeals) holding that the appellant has declared polyester/Acrylic/other Artifical Tops under Chapter sub-heading 5501.20, 5501.30, 5501.90 and had held that since all the 3 products viz. fibre, tow and tops are classifiable under the same sub-heading and in effect there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein. He submits that the fact that fibre tow and tops figured under the same item but carry different meaning. He, therefore, prays that in view of the fact that fibre, tow and tops are different products, therefore, the declaration was wrong and that the learned Commissioner (Appeals) had wrongly allowed the appeal of the respondents herein. 3. Shri R. Sudhinder, learned Counsel appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that their case is fully covered by the decision of this Tribunal in the case of Raymonds Limited v. C.C.E., Mumbai reported in 1998 (99) E.L.T. 545. He submits that the Tribunal in this case held, we are, therefore, inclined to accept the contention of the appellant that in the context of the Heading, there was in fact no distinction between tow and fibre and particularly in view of the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are different forms of fibre only. We find that the issue is squarely covered by the decision of this Tribunal in the case of Raymonds Limited. We do not see any reason to disagree with this decision. Following the ratio of this decision, we hold that there was substantial compliance in filing the declaration of describing the items as tops. Since there was a substantial compliance, we do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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