2004 (5) TMI 383

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..... r the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order held as under : "The crux of the matter is whether the expression 'Acrylic Fibre' also includes Acrylic Tow and Tops in its ambit. It is observed that the Board vide its Circular No. 8/16/6/88-TRU, .....

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..... e basis of a report Acrylic Tow and Acrylic Top are sought to be cleared without payment of anti-dumping duty. Board in consultation with MOC has decided that Acrylic Top and Acrylic Tow are also leviable to anti-dumping duty." It is obvious that Acrylic Tops and Tows have been considered to be included in the generic expression "Acrylic Fibre". Further, it is true that the Supreme Court in their .....

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