1997 (10) TMI 67

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..... polyester metallic film which was described as metallic yarn in the Invoice and Bill of Entry. The clearing agent of the appellant classified the goods under Heading 52.01 of the Customs Tariff. Subsequently the appellant claimed that this was done under a mistake and that the goods were classifiable under Heading 51.01/03 of the Customs Tariff. The Assistant Collector of Customs classified the go .....

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..... man-made fibre materials. 39.07. Articles of the materials described in Heading No. 39.01/06." 3.Shri Yashank Adhyaru, the learned Counsel appearing for the appellants, has submitted that the Collector of Customs had correctly classified the goods under Heading 39.07 and they could not be classified under Heading 52.01 as metallised yarn because the goods cannot be regarded as yarn and that the .....

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..... for the appellants has invited our attention to the decision of the Gujarat High Court in Rama Krishna Wire Works, Surat & Ors. v. P.T. Pohowala, the Assistant Collector of Central Excise, Surat & Ors. - 1978 (2) E.L.T. 64. In that case the Court was dealing with the Entries 15A(2) and 18 of the Excise Tariff and it was held that the metallised yarn manufactured did not fall under Entry 18 relati .....

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