The Customs Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal by the impugned judgment dated 28 8 1990 has reversed the said view of the Collector Appeals and, agreeing with the view of the Assistant Collector, the Tribunal has held that the goods were to be classified under Heading 52.01 and number under Heading 39.07.
Shri Yashank Adhyam, the learned companynsel appearing for the appellants, has submitted that the Collector of Customs had companyrectly classified the goods under Heading 39.07 and they companyld number be classified under Heading 52.01 as Mealiest yarn because the goods cannot be regarded as yarn and that the same were polyester metallic film.
Yam of man made fibres companytinuous monofil, strip artificial straw and the like and imitation catgut, of man made fibre materials.
Mealiest yarn, being textile yarn spun with metal or companyered with metal by any process.
For that purpose the appellant had imported polyester metallic film which was described as metallic yarn in the invoice and bill of entry.
The Assistant Collector of Customs classified the goods under Heading 52.01, On appeal the Collector of Customs Appeals held that the same were classifiable under Heading 39.07 of the Customs Tariff.
The learned companynsel has stressed on the word yarn used in Heading 52.01 of the Customs Tariff.
The clearing agent of the appellant classified the goods under Heading 52.01 of the Customs Tariff.
The aforementioned items of the Customs Tariff are reproduced below 52.01.
Articles of the materials described in Heading No.
Subsequently the appellant claimed that this was done under a mistake and that the goods were classifiable under Heading 51.01/03 of the Customs Tariff.
51.01/03.
39.07.
39.01/06.
The appellant is a manufacturer of scarves.
