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2006 (3) TMI 484

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..... ndaram, Vice-President]. According to the Revenue, the authorities below have erred in holding that the goods in question viz. Synthetic tow was not covered by Notification No. 42/90-C.E. (N.T.), dated 24-10-1990 issued under the provisions of Section 11C of the Central Excise Act. 2. We have heard the ld. SDR and perused the records; none appears for the respondents in spite of notice. Th .....

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..... nufacture of staple fibre, during this course of which waste arises. Therefore, it is synthetic tow falling under Chapter Heading 55.01 consumed in the manufacture of staple fibre falling under the same Chapter Heading. Therefore, the goods in question are squarely covered by Notification No. 42/90. We, therefore, uphold the impugned order and reject the appeal - - TaxTMI - TMITax - Central Ex .....

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