9911796707
TMI Blog2011 (2) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... an nylon filament yarn, but the goods imported by the respondents were nylon filament yarn - Further the deniers described by the respondent is in multiples of 210, i.e. 840, 1260, 1680 etc. - The ld. Commissioner (Appeals) interpreted the term “multiples” as a term qualifying the filament yarn rather than as a term relatable to denierage of the yarn - This interpretation is per se erroneous. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied the benefit to the importer after holding that the goods imported by the respondent were nylon filament yarn of 210 deniers or in the multiples thereof, with tolerance of 6%, for which the rate of CVD as per the above Notification was 8%. Moving the present application, the ld. JDR submits that the terms of the Notification were wrongly interpreted by the appellate authority. He submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 6 per cent. 8% --- 2. Obviously, the goods chargeable to the concessional rate 4% were other than nylon filament yarn, but the goods imported by the respondents were nylon filament yarn. Further the deniers described by the respondent is in multiples of 210, i.e. 840, 1260, 1680 etc. The ld. Commissioner (Appeals) interpreted the term "multiples" as a term qualifying the filament yarn r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
