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2019 (4) TMI 724 - AT - Central ExciseClassification of goods - Nylon monofilaments yarn - whether classifiable under Chapter hearing 5404.10 of Central Excise Tariff Act, 1985 or otherwise? - benefit of N/N. 5/98-CE dated 2.6.1998 - Held that:- The learned Commissioner accepted the test report relating to the goods seized and dropped the show-cause notices proposing confiscation of the goods. However, the learned Commissioner has not applied the test result for the clearance from 16.8.1998 to 5.11.1998 for which different formula was applied by him in calculating the denierage of the product. Assailing the said approach of the learned Commissioner, it has been submitted by the appellant that for the said period i.e 16.8.1998 to 5.11.1998, neither samples were drawn nor any test had been conducted. Therefore, the confirmation of demand denying the benefit of exemption notification 5/98-CE is incorrect. When samples were tested by the Department, and the result indicated that the denierage declared by the appellant in clearing the goods more or less in confirmity with the test report, hence, in absence of any contra test report for the period prior to 5.11.1998 indicating different denierage of the nylon monofilaments yarn cleared, it is incorrect to arrive at the conclusion that the said yarns were of different denierage on the basis of a theoretical formula. Consequently, the denial of benefit of exemption notification cannot be sustained. Demand set aside - appeal allowed - decided in favor of appellant.
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