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TMI Blog1991 (4) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. [Order per : G.P. Agarwal, Member (J)]. - This appeal is directed against the impugned Order-in-Appeal passed by the Collector of Customs (Appeals), Bombay confirming the Order-in-Assessment passed by the Assistant Collector of Customs whereby he held that the subject goods namely imported Industrial Nylon Yarn Type 717 were correctly charged to duty at the rate of 100% Adv + Rs. 11/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the goods imported is Nylon Tyre Yarn or not. However, the Assistant Collector of Customs after usual adjudication proceedings held against the appellants. Consequently, the appellants filed their appeal before the Collector of Customs (Appeal), Bombay, but without success. Hence the present appeal. 3. We have heard Shri Willingdon, learned Counsel for the appellants and Shri J.N. Nair, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 (30) ECC 82 the appeal be allowed with consequential relief subject to the appellants producing end-use of subject imported goods in the manufacture of belting, to the satisfaction of the Assistant Collector. In reply, Shri J.N. Nair, learned JDR has no comments to offer. 5. We have considered the submission. The facts of the present case are somewhat similar to the facts of the case of Andrew ..... X X X X Extracts X X X X X X X X Extracts X X X X
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