2009 (1) TMI 704

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..... [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by the Commissioner, Revenue has preferred the present appeal. We have heard Shri Manish Mohan, learned SDR appearing for the Revenue. Respondent is un represented. 2. The facts, disputed issue and the decision arrived at by the Commissioner are contained in para 7 of his impugned order, which is reproduced .....

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..... her fibers. The issue for consideration, therefore, is whether a shoddy yarn containing 76.6% wool and balance 23.4% represented by other fibers should be considered as shoddy wool yarn for discharge of the export obligation. I find substantial force in the defence explanation and submissions. The Textile Commissioner in his letter to the President, All India Woolen Shoddy Mills Association has al .....

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..... s the wool is predominantly in such shoddy yarn, the yarn exported is to be considered as woolen shoddy yarn . 3. The Revenue in their memo of appeal have preferred that the Standard Input Output Norms J249 clearly specifies that the import entitlement of woolen rags shall be 1.4 Kg/Kg content in the export product. As such, they have contended that the import entitlement has to be calculated .....

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