TMI Blog1989 (6) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 II(i)(a) of the Central Excise Tariff. An Excise exemption notification dated 11th May 1982 related to such POY. Thereunder man-made fibres and yarn other than textured and polyester yarn of 100 deniers and above but not above 750 deniers was liable to excise duty at the rate of Rs. 61.25 per kg. This, in the petitioners' submission, was the rate of CVD that ought to have been imposed upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification dated 11th May 1982 which provides that rate for polyester yarn of 100 deniers and above. 3. Mr. Sethna, learned Counsel for the respondents, submitted, however, that the POY imported by the petitioners was rightly subjected to a levy of CVD at the rate of Rs. 78.75 per kg. prescribed for polyester yarn of 75 deniers and above but below 100 deniers for the following reason: Admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioners were not charged excise duty upon texturising; but I will assume for the purposes of this judgment that Mr. Sethna is right. 5. CVD must be levied on the goods as they are when they are imported. The goods here as they were when they were imported by the petitioners was POY of 115 deniers. It was liable to that rate of CVD as was provided for in respect of POY of 115 deniers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by the Excise authorities. The Customs authorities may not attempt to secure the interests of the Revenue by attempting instead to enhance the rate of CVD leviable upon the POY used for the texturising process. 8. The petition is, accordingly, made absolute in terms of prayers (a) and (b) (ii) (subject to verification). 9. Mr. Sethna submits that I should stay the order regarding refund (p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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