2001 (12) TMI 728

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..... mmissioner names as respondent Hari Om Textiles and two others. Notice had been issued to the department asking to file two more appeals. This has not been done. This one appeal therefore deemed to be against Hari Om Textiles, the respondent first named in the appeal. 2. The question before the Commissioner (Appeals) in the order impugned before him was whether viscose filament yarn would co .....

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..... ld's Dictionary or Textiles says, in the entry related to synthetic textiles that "Although it generally is regarded as not applicable to rayon or acetate, the former being regenerated cellulose and the latter being a cellulose compound, cellulose acetate." The Dictionary explains that the viscose process is one of the methods of producing rayon. 5. The classification of fibres and fabrics i .....

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