1981 (8) TMI 222

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..... of personal hearing. 2. The petitioners were allowed to avail of the benefit of the incentive scheme as contained in Notification No. 198/76, dated 16-6-1976, as amended by Notification No. 249/76, dated 9-9-1976 in respect of rayon and synthetic yarn falling under Tariff Item 18(1) of the Central Excise Tariff. They have been clearing godet and coning waste of such rayon yarn after paying duty .....

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..... 49 of 76 as it satisfied all the conditions specified therein including the condition that the rayon yarn should be of 1100 deniers and above. They have also stated that the very fact that Sl. No. 51 of Notification No. 198 / 76 which specifically excludes acetate yarn does not so exclude coning and godet wastes, shows that such waste is entitled to the benefit under the notification. 4. At the .....

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..... an Textile Yarn and that there was no separate sub-item in respect of the waste of yarn in question. The Govt. further observe that the rayon yarn waste falling under Tariff Item 18(1) was to pay a lower effective rate of duty by virtue of Notification No. 53/72 and that the petitioners have been paying duty on the yarn waste in question accordingly. The Govt. therefore, considers that since Noti .....

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