COMMISSIONER OF CUSTOMS, AHMEDABAD Vs. HARI OM TEXTILES

JUDGEMENT

(1.) THE single appeal filed by the Commissioner 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 come within the term "synthetic yarn" occurring in notification 12/98, which specified the goods to which the provisions of chapter IVA of the Customs Act, 1962 should apply. The Collector has held that viscose yarn is classified in the tariff as artificial filament yarn and not a synthetic yarn and therefore it is not synthetic yarn for the purpose of chapter IVA of the Act. He has therefore set aside the confiscation of the goods yarn under Section 11B of the Act as also the penalty imposed of Rs. 1,000/ -.

(3.) FAIRCHILD 's Dictionary of Textiles says, in the entry related to synthetic textiles that "Although it generally is regarded as no 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.