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2020 (1) TMI 756 - AT - Central ExciseBenefit of N/N. 254/87-CX dated 25.11.1987 - demand duty in respect of the man made fabrics cleared by them - admissible limit of percentage of polyester in manmade fabric - HELD THAT:- Commissioner (Appeals) has in the impugned order denied the benefit of the Board’s Letter 261/19/12/76- CX.8 dated 25.2.1977 - We are not in position to agree with the views expressed by the Commissioner (Appeal) for the reason that it is based on erroneous reading of the said letter. The finding recorded by Commissioner (Appeal) to the effect that the said Board letter applies only to rayon/ artificial silk and not polyester has been rejected by the tribunal in case of MORARJEE GOCULDAS SPG. & WVG. CO. LTD. VERSUS COMMR. OF C. EX., MUMBAI [1997 (12) TMI 365 - CEGAT, MUMBAI] where it was held that It is evident therefore that in order to arrive at the classification, fabric made from yarn or a mixture of synthetic or artificial yarn with cotton or wool, the tolerance factor has to be applied. Appeal allowed - decided in favor of appellant.
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