2003 (8) TMI 47

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..... rtment had not produced any material to show that the goods in question would not be a 'waste' and it was submitted that the decision in R.K. Synthetics and Fibres Pvt. Ltd. (1985 (12) TMI 63 - HIGH COURT OF JUDICATURE AT BOMBAY) would squarely apply to the facts of the case. It is in those circumstances the Tribunal declined to interfere with the order made by the Collector. We find the decision .....

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..... ion of man-made fibres as yarn and not waste arising in relation to manufacture of fibre itself or man-made filament yarn. The matter was carried further by the Department to the CEGAT unsuccessfully. Hence this appeal. 2. The Tribunal relied upon the decision of the Bombay High Court in R.K. Synthetics and Fibres Pvt. Ltd., reported in 1990 (46) E.L.T. 214, and had taken the view as follows :- .....

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