2003 (8) TMI 47

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..... ssified the imported goods under Tariff Item 18-IV and imposed countervailing duty also. On appeal to the Collector, the said order was set aside on the basis that the goods imported were spinning waste arising during the conversion of man-made fibres as yarn and not waste arising in relation to manufacture of fibre itself or man-made filament yarn. The matter was carried further by the Department .....

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..... ics and Fibres Pvt. Ltd. (supra) would squarely apply to the facts of the case. It is in those circumstances the Tribunal declined to interfere with the order made by the Collector. We find the decision in R.K. Synthetics and Fibres Pvt. Ltd.'s case does not seem to have been carried to this Court and the Tribunal having held that on the material available before it, they had to hold that it was ' .....

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