9911796707
TMI Blog1995 (3) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... under Notification issued in exercise of power under sub-section (1) of Section 25 of the Customs Act, 1962 on 2nd August, 1976 which exempted Viscose Staple Fibre and Polynosic Staple Fibre falling within the Chapter 56 of the 1st Schedule of Customs Tariff Act, 1975 when imported into India. The goods imported by the appellant were tested by the Cochin Customs House and were found to be synthet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made fibres of cellulosic origin and is of the same family as viscose staple fibre and polynosic staple fibre in physical property." 2. The learned Counsel for the appellant has assailed the findings recorded by the Tribunal. According to him since consignments imported by the appellant were found by test authorities of Bombay and Madras to the viscose the Tribunal was not justified in relying t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not conclusive and in any case the Tribunal has based its finding not only on the report of the test house but also on the material furnished by the appellant and above all the certificate given by the manufacturers which has been extracted above. The exemption under Notification is to viscose and not the family of viscose. The finding of the Tribunal is well founded. The appeal accordingly f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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