9911796707
TMI Blog2005 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : P.S. Bajaj, Member (J)]. This order will dispose of the above captioned appeal of the Revenue and the cross-objection preferred by the assessee against the common impugned order. 2. The Revenue has contested the validity of the impugned order of the Commissioner (Appeals) dropping the duty demand against the assessee after setting aside the order in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or (b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates. It remains undisputed that none of these processes, had been undertaken by the assessee in respect of their fibre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf-contained/self-defined, definition of the man-made fibres. Nothing can be subtracted or added to this definition and for bringing the man-made fibres within the scope of the First Schedule of the CETA, the processes detailed in this Chapter note, must be undertaken by an assessee. Therefore, even if it is taken for sake of arguments that the fibres manufactured by the assessees in the case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to why their declaration dated 26-8-2000, should not be modified and appropriate duty at the rate of 16% should not be charged. No duty amount had been quantified therein. Therefore, this show cause notice could not be said to be under Section 11A of the Act. 7. In view of the discussion made above, the impugned order of the Commissioner (Appeals) is upheld. The appeal of the Revenue is dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
