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TMI Blog2018 (11) TMI 1724X X X X Extracts X X X X X X X X Extracts X X X X ..... essional rate of duty of 4% in respect of all goods, other than nylon filament yarn of 210 deniers or in the multiples thereof, with tolerance of 6% - The issue is not in dispute that the imported nylon yarns are not of 210 deniers and thus, by referring to the definition of the said goods as per the HSN, the benefit of concessional rate of duty was extended by the learned Commissioner (Appeals) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has filed this appeal against the impugned order dated 21.08.2009 passed by the learned Commissioner of Customs (Appeals), Mumbai-II. 2. Briefly stated, the facts of the case are that the respondent herein had imported N-6 Tire Cord Grade Spin Drawn Filament / Nylon-6 High tenacity Nylon Filament yarn and filed the Bills of Entry before the jurisdictional customs authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 passed by the learned Commissioner of Customs (Appeals), Cochin in the case of M/s Baliga Fishnets. 3. Heard both sides and perused the records. 4. The aforesaid notifications grant concessional rate of duty of 4% in respect of all goods, other than nylon filament yarn of 210 deniers or in the multiples thereof, with tolerance of 6%. The issue is not in dispute th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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