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2017 (1) TMI 914 - AT - CustomsBenefit of concessional rate of duty under N/N.21/2002-Cus - spinnerets - denial on the ground that the said products are not equipment - Held that: - On plain reading of the equipment mentioned in list 45, we find that the said list talks about spinning equipment which are used for drawing of synthetic fibre and used in the fibre plant. The definition as can be seen from the Words & Phrases of Central Excise, Customs & Service Tax by S.B. Sarkar, is leaving no doubt in our mind that spinneret is used as an equipment which is a disk with fine holes through which molten polymer or a solution of the polymer is forced, to form the continuous filaments of a manmade fibre. In the case of Gwalior Sugar Co. Ltd. [1991 (12) TMI 144 - CEGAT, NEW DELHI], the Special Bench of the Tribunal held that filter bags used for filtering of cane juice in a filtration equipment in the process of manufacturing of sugar, is an equipment for which the benefit of N/N.217/86 can be extended. The appellant is eligible for the benefit of N/N. 21/2002-Cus - appeal allowed - decided in favor of appellant.
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