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2011 (2) TMI 397 - CESTAT, MUMBAIConcessional rate of duty - Notification No. 5/06-C.E., dated 1-3-2006 - Since, the goods chargeable to the concessional rate 4% were other than nylon filament yarn, but the goods imported by the respondents were nylon filament yarn - Further the deniers described by the respondent is in multiples of 210, i.e. 840, 1260, 1680 etc. - The ld. Commissioner (Appeals) interpreted the term “multiples” as a term qualifying the filament yarn rather than as a term relatable to denierage of the yarn - This interpretation is per se erroneous. The expression “in the multiples of” is certainly relatable to arithmetic multiplication of 210 for denierage of filament yarn - The appellant has made out a strong case for stay of operation of the appellate Commissioner’s order - Decided in favour of assessee.
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