1999 (12) TMI 515

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..... m, Member (J)]. The brief facts of the case are that the appellants are engaged in the manufacture of various qualities of Polypropylene Filament (hereinafter referred to (PFY), classifiable under Chapter 54 of the first Schedule to the C.E.T.A. 1985. They despatched a quantity of 3026.31 kgs. of PFY (Non-textured) to M/s. Simco Chemotex Pvt. Ltd., Bombay under an invoice dated 16-11-1994. T .....

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..... le 173L. Hence this appeal. 2. We have heard the learned DR and perused the written submissions filed by the assessees. There is no dispute that textured yarn and non-textured yarn are both synthetic filament yarn. Therefore, they fall within the same class of goods. The decision of the Tribunal in the case of India Dyestuff Industries, 1995 (77) E.L.T. 580 which has been relied upon by the Asst .....

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