ORDER

1. In both these appeals, identical question of law has come up for consideration. For sake of convenience, we will take note of the facts appearing in Civil Appeal No. 9440 of 2003.

2. The Appellant herein had imported Nylon Filament Yarn of 210 deniers falling under Chapter 54 of the Customs Tariff. The Appellant claimed nil rate of additional duty of customs by relying on exemption in terms of Serial No. 122 of Notification No. 6/2002-CE dated 01.03.2002. The Deputy Commissioner of Customs passed orders dated 12.04.2002 holding that the Appellant was not entitled for exemption from payment of additional duty/Countervailing Duty (CVD) since it was not fulfilling condition No. 20 of the aforesaid Notification. The Commissioner (Appeals) confirmed the aforesaid order of the Deputy Commissioner and dismissed the appeal of the Appellant vide orders dated 12.09.2002. In further appeal to the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as 'CEGAT'), even the CEGAT has affirmed the order of the authorities below and dismissed the appeal.

3. Entry/Serial No. 122 in the Notification No. 6/2002 reads as under-

S. No. Chapter or heading No. or sub-heading