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2007 (5) TMI 178

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..... ent product – Impugned good is yarn & not filament & exceeds 1 mm so deserves to fall under 54.04 not under 54.06.
S.H. Kapadia and B. Sudershan Reddy, JJ. [Order per] Assessee is a manufacturer of monofilament yarn. It cleared the item in question under Chapter Heading 54.04. We are concerned with the disputed period 4.7.1991 to 3.10.1991. The Department on enquiry found that the assessee wa .....

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..... al dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm-Monofilament 3. In the case of Sanghi Filaments Pvt. Ltd. vs. Collector of Central Excise, Hyderabad reported in 1996 (87) ELT 683, the conceptual difference between undrawn filaments, monofilaments and filament yarn has been discussed by the Tribuna .....

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..... g 54.06 contains sub items. These sub items are put under the Heading `monofilament'. As stated above, the Department seeks to classify the product in question under CSH 5406.19 which falls under the Heading `monofilament'. As stated above, there is a difference between monofilament and yarn. In the present case we are concerned with yarn and not filaments. Hence the product in question falls in C .....

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