2000 (11) TMI 1055

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..... rder per : J.H. Joglekar, Member (T)]. On hearing both sides on the stay application the appeal itself was taken up for disposal. 2. The respondents importers filed two bills of entry. The goods were claimed as material for Heat Shrinkable Sleeves :- Outer Layer and Inner Layer . The invoice covering the Inner Layer described it by dimensions whereas the outer layer was described by weig .....

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..... ade into sleeves capable of shrinking on application of heat, but also that the benefit would accrue to all the base products such as the granules from which the sleeves are to be made. He also submits that in the stay application the reference to fibres of yarn is misplaced. Shri A.K. Jain on the other hand submits that where the goods are shown to be granules in the test report the ratio of the .....

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..... yethylene Granules and Special grade Polyester film. The granules are heated in compound drying equipment to remove the moisture. Thereafter, the granules are cleaned for impurities and external material. The granules are put in a drum and placed next to the extruder. The Extruder sucks in the granules from the drum through a suction pipe to a hopper loader and converts the granules into a profi .....

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