1995 (4) TMI 166

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eva, Member (J)]. - This is an appeal filed by the Department against the Order-in-Appeal No. 2412/90, dated 29-11-1990 passed by the Collector of Customs & Central Excise (Appeals), Madras. 2. The respondents imported a consignment of fibre glass thread and the goods were assessed under Tariff Heading 70.19 of Customs Tariff Act for basic duty and under Tariff Heading 70.14 of the Central .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ting of organic compound. 3. Arguing for the Revenue Shri P.K. Jain, learned SDR submitted that as per the test report the goods are the spun yarns coated with organic compound and the percentage of glass fibre is 85.6%. He said that to become eligible for nil rate of duty as per description at serial No. 1 of the Notification No. 52/86 the goods must be of fully made of glass fibre. Since i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... entioned below :- Sl. No. T. H. Description Rate of duty 1. 7014.00 Yarn spun wholly out of glass fibres (excluding continuous filament yarn) Nil 2. 7014.00 Glass fabrics other than fabrics impregnated, coated, covered of laminated with plastics of varnish Nil 3. 7014.00 All goods (other than glass fabrics impregnated, coated, covered of laminated with plastics of varnish) 20% 6.& .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X