2004 (5) TMI 383

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant. Shri M.P. Devnath, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order held as under : The crux of the matter is whether the expression Acrylic Fibre also includes Acrylic Tow and Tops in its ambit. It is observed that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 1975 is leviable to anti-dumping duty. On the basis of a report Acrylic Tow and Acrylic Top are sought to be cleared without payment of anti-dumping duty. Board in consultation with MOC has decided that Acrylic Top and Acrylic Tow are also leviable to anti-dumping duty. It is obvious that Acrylic Tops and Tows have been considered to be included in the generic expression Acrylic Fibre . Furthe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X