1991 (6) TMI 216

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..... involved in the present appeal is regarding levy of additional duty on slivers and rovings described as synthetic wastes. 2. Shortly put the facts of the case are that the respondents imported synthetic wastes in the form of white mass fibre cut slivers and rovings of different lengths along with small amounts of brown and dark brown/mass of fibres. The Assistant Collector confirmed the assessme .....

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..... 7-11-90 [1991 (52) E.L.T. 405 (Tribunal)] passed by this Tribunal in the case of Collector of Customs, Bombay v. M/s. Indian Scientific Glass, Khatau Bldg, Bombay wherein it was held that the subject goods are classifiable under TI 68 and not under Tariff Item No. 18(iv) of the CET. Therefore the assessment/levy of the CVD duty cannot be upheld. However, he reiterated the submissions made by the C .....

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