2003 (8) TMI 47 - SC - Customs

Countervailing duty - Tribunal held that goods imported were spinning waste arising during the conversion of man-made fibres as yarn and not waste arising in relation to manufacture of fibre itself or man-made filament yarn - Held that - Department 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 in R.K. Synthetics and Fibres Pvt. Ltd. s case does not seem to have been carried to this Court and the Tribunal having held that on the material available before it they had to hold that it was waste and not otherwise. When the Tribunal has come to the conclusion on facts we are not inclined to interfere with the same - Decided against Revenue.

Summary

The Supreme Court upheld the decision regarding the classification of imported synthetic waste under Tariff Item 18-IV, rejecting the imposition of countervailing duty. The Tribunal's decision was based on the interpretation of relevant tariff items and the absence of evidence to prove otherwise. The appeal was dismissed.