Judgment

SABYASACHI MUKHARJI, J. :- These appeals under Section 130E of the Customs Act, 1962 (hereinafter called the Act) arise from the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter called CEGAT). Section 130E(b) permits appeal to this Court from any order of the said Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment. The appeals are at the instance of the revenue authorities, namely, the Collector of Customs, Bombay. The respondent No. 1/importer is a company of small scale sector in Punjab and manufactures various kinds of yarns. It is stated that on 19th May, 1984, the respondent No. 1 imported consignment of wool materials valued at Rs. 3,75,079/- and claimed the benefits under Notification No. 240/76- Cus. The respondent also claimed that the wool materials were wool waste, hence, the goods in question were not liable to customs duty. It is stated that on 6th November, 1984, an Expert Committee, comprised of Deputy Chief Chemist, Assistant Collector and Senior Scientific Officer was set up for the examin