1999 (12) TMI 515

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent. [Order per : Jyoti Balasundaram, Member (J)]. -  The brief facts of the case are that the appellants are engaged in the manufacture of various qualities of Polypropylene Filament (hereinafter referred to (PFY), classifiable under Chapter 54 of the first Schedule to the C.E.T.A. 1985. They despatched a quantity of 3026.31 kgs. of PFY (Non-textured) to M/s. Simco Chemotex Pvt. Ltd., Bomb .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd therefore, were not covered under Rule 173L. Hence this appeal. 2. We have heard the learned DR and perused the written submissions filed by the assessees. There is no dispute that textured yarn and non-textured yarn are both synthetic filament yarn. Therefore, they fall within the same class of goods. The decision of the Tribunal in the case of India Dyestuff Industries, 1995 (77) E.L.T. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eared after reprocessing are synthetic filament yarn, we are of the view that they belong to the same class of goods and hence, provisions of Rule 173L of the Central Excise Rules are attracted. So we hold that they are entitled to refund, set aside the impugned order and allow the appeal with consequent relief, if any due to the appellants, in accordance with law.
Case laws, Decisions, Judgem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X