1993 (8) TMI 176

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..... der per : S.D. Mohile, Member (T)]. - The short point requiring decision in the present appeal is whether staple fibre of Polyester is entitled to exemption under Notification No. 75/77-Cus., dated 18-6-1977. The said Notification exempts articles other than Polyester fibre falling under Heading 5601.04 from so much of the duty of Customs as is in excess 100% ad valorem (The tariff rate being 14 .....

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..... produced and marked in four basic forms and one of these in the basic form is 'staple' which is defined as "fibre". (Emphasis supplied) "In short, controlled length cut from continuous filament". The Notification extends to 'Articles other than Polyester Fibre'. It is well settled that the terms used in the Tariff have to be given their normal trade parlance meaning. Obviously Staple fibre (made o .....

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