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TMI Blog2017 (7) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ar from the records that neither of the two authorities had the benefit of any other expertise to reach their respective conclusions - appellant eligible for the benefit of concessional rate of duty - appeal allowed - decided in favor of appellant. - C/1166/2006, MA (Ors.)-93473/2016 - A/87588/17/CB, M/87589/17/CB - Dated:- 31-5-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Group VA) finalised the assessment of the appellant after denying the benefit of concessional rate of duty. The first appellate authority, Commissioner of Customs (Appeals), Mumbai-I, vide order-in-appeal no.328/2006 MCH/DC/Gr.VA/05 dated 28th July 2006 upheld the order of assessment. Hence this appeal. 3. A miscellaneous application filed for introducing an additional document was withdrawn by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to control the denier, this viscose solution is fed into the spinning position at specified speeds which is controlled by the metering pump that were imported. 6. It is also contended that the pumps have an inbuilt control system that justifies inclusion among metering devices and that 'gear pumps' for viscose is not manufactured anywhere with separate measuring device. It is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Man-Made Fibres ' authored by RW Moncrieff. In the chapter pertaining to viscose rayon, the role of the pump is clearly described thus The viscose, which the pump (Fig. 51) meters continuously, lubricates the pump-wheel shaft. The metering pumps action ensures constant and regular delivery of viscose to the filter and spinning jet, at the exact rate required for the denier being spun' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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