2001 (12) TMI 728 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that viscose filament yarn is considered synthetic yarn for the purposes of the Customs Act, 1962. The Collector's decision to classify it as artificial filament yarn was overturned, and the confiscation of goods and penalty were set aside. The Tribunal emphasized that the classification in the tariff should not strictly apply to prevent smuggling, allowing for a broader interpretation to include all man-made fibers. The appeal was allowed, and the Assistant Collector's order was restored.