TMI Blog1996 (9) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... V.P. Gulati, Vice President]. The issue in the appeal relates to demand of duty in respect of tow and tops out which polyester fibre which was manufactured and cleared under exemption Notification 191/85, dated 28-8-1985 for the reason that duty on tow was not payable under Notification 84/87 only if polyester fibre made out of tow was cleared on payment of duty. The learned lower appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce while in case polyester fibre is cleared on payment of duty the tow cleared in terms of Notification 84/87 will be eligible for exemption. He has pleaded that subsequently by issue of Notification No. 76/92, dated 1-7-1992 duty on tow used for fibre manufactured for use in terms of Notification 191/85 by insertion of Sl. No. 54 in Notification 53/91, dated 27-5-1991 was exempted. He has pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be cleared on payment of duty. 4. We have considered the pleas made by both the sides. We observe that as a matter of social welfare, the Government of India in public interest issued Notification 191/85, dated 28-8-1985 exempting polyester fibre which was supplied to KVIC. In the scheme of levy under Tariff Heading 5501.20, under which polyester staple fibre and tow figure, the duty envisaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in respect of duty payable on staple fibre what has to be read into this is that the exemption is in respect of duty which has to be paid either at the tow stage or at the staple fibre stage. To interpret the Notification in the manner in which the Revenue has sought to read will only defeat the very purpose of the Notification 191/85. The plea of the Revenue would have been valid in case there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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