TMI Blog2017 (1) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... ning equipment which are used for drawing of synthetic fibre and used in the fibre plant. The definition as can be seen from the Words & Phrases of Central Excise, Customs & Service Tax by S.B. Sarkar, is leaving no doubt in our mind that spinneret is used as an equipment which is a disk with fine holes through which molten polymer or a solution of the polymer is forced, to form the continuous fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 28.4.2006. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether appellant is eligible for the benefit of Notification No.21/2002-Cus. for the concessional rate of duty on the products spinnerets . The adjudicating authority, while assessing the bill of entry, denied the benefit of the notification on the ground that the said products are not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n industries. It is the case of the appellant that the products imported by them are machinery for synthetic fibre plant as it is a spinning equipment including manyfold spinning beams, draw-off equipment, thread cutters, aspirators, spin defect detectors etc. He would submit that the definition of spinneret in the industry is very clear, which is a disk with fine holes through which molten polyme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to form the continuous filaments of a manmade fibre. We find that the decision of the Tribunal in the case of Gwalior Sugar Co. Ltd. vs. CCE - 1992 (59) ELT 482 , as to what is an equipment is a guiding factor to us, as in the case of Gwalior Sugar Co. Ltd. The Special Bench of the Tribunal held that filter bags used for filtering of cane juice in a filtration equipment in the process of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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