Page 173 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] A.R. TRADING COMPANY v. COMMR. OF C. EX. (APPEALS-II), BANGALORE 395

Heading Sub- Description of goods Rate of duty
No. heading Basic Additional
No.
(1) (2) (3) (4) (5)
5402.32 Of polyesters 16%
5402.39 Other 16%
54.04 Synthetic monofilaments of 60 De-
niers or more and of which no cross
sectional dimension exceeds 1 mm;
strip and the like (for example, Arti-
ficial Straw) of synthetic textile ma-
terials of an apparent width not ex-
ceeding 5 mm.
5404.10 Monofilament 16%
5404.90 Other 16%

From 2005-06, are as follows :
Tariff Description of goods Unit Rate of
Item duty
(1) (2) (3) (4)
5402 Synthetic filament yarn (other than sewing
thread), including synthetic monofilament of less
than 60 deniers
5402 10 High tenacity yarn of nylon or other polyamides :
5402 10 10 Nylon tyre yarn Kg. 16%
5402 10 90 Other Kg. 16%
5402 20 High tenacity yarn of polyesters :
5402 20 10 Of terylene Dacron Kg. 16%
5402 20 90 Other Kg. 16%

Tariff Description of goods Unit Rate of
Item duty
(1) (2) (3) (4)
5404 Synthetic monofilaments of 60 Deniers or more
and of which no cross-sectional dimension ex-
ceeds 1 mm; strip and the like (for example, Arti-
ficial Straw) of synthetic textile materials of an
apparent width not exceeding 5 mm.
5404 10 00 Monofilament Kg. 16%
5404 90 Other :
5404 90 10 Catgut imitation of synthetic yarn, non-sterile Kg. 16%
5404 90 20 Strip and the like of synthetic fibre materials Kg. 16%
5404 90 90 Other Kg. 16%
The appellants classified the impugned goods under 5404. The Heading 5404
refers to synthetic monofilament of 60 d or more and of which, no cross-sectional
dimensions exceeds 1 mm; strips and like (For Example, artificial straw) of syn-
EXCISE LAW TIMES  1st May 2020  173