1982 (1) TMI 198

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..... nd of duty of ₹ 7,433.25 on 235.5 Kgs. of polypropylene tow cleared by the petitioners without payment of duty. The Appellate Collector rejected the appeal filed against this order and negatived the petitioner s contention that tow was exempt under Notification No. 64/77, dated 15-4-77, as amended. He observed that the said notification exempts polypropylene staple fibre and not polypropylen .....

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..... ow was not the same thing as fibre. He referred to the samples of the goods and observed that while tow was an entangled mass of fibres, staple fibre was not an entangled mass and was obtained in a subsequent process. Even the references sent by the petitioners do not support their case. The first part relating to flax fibre a natural fibre is not relevant because we are concerned here with a man- .....

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