( 1. ) THE petitioner M/s. Hind Syntex Ltd. , which is a Company duly registered under the Companies Act, 1956, which has a factory in village Bibrod, district Dewas, where they are engaged in the manufacture of manmade yarns with different blends such as cellulosic spun fibre and non-cellulosic polyester waste. According to the petitioner the raw material for the above blended yarn is cellulosic fibre and non-cellulosic polyester waste; that the petitioner has been importing in India the non-cellulosic polyester waste as polyester waste through the Customs Department and that the petitioners have purchased the same polyester waste from the Indian Market. Further according to the petitioners, in order to keep the Industry running the petitioners decided to use non-cellulosic waste, the cost of which is considerably less than that on non-cellulosic fibre and thus started manufacturing yarn from the above waste by blending the same with cellulosic fibre by describing the product as non-cellulosic waste-cellulosic blended yarn". In the said blended yarn, according to the petitioner, there is always predominance of cellulosic fibre.

( 2. ) FURTHER according to the petitioners