Tariff classification of multiple yarn under specific yarn entry prevailed over residuary item, despite later spun-yarn restriction.

Multiple yarn produced by doubling and twisting two different yarns was held classifiable under Tariff Item 18E as "yarn, all sorts, not elsewhere specified", because the tariff wording then in force contained no restriction limiting it to spun yarn. The product was marketed and known as yarn, fell within the specific yarn entry, and could not be shifted to the residuary Item 68 merely because a later amendment introduced an express spun-yarn restriction. The specific yarn entry prevailed over the residuary classification, and the departmental classification and demand were upheld.

---

---

Issues: Whether multiple yarn produced by doubling and twisting two different yarns was classifiable under Tariff Item 18E of the Central Excise Tariff, or under Tariff Item 68.

Analysis: The decisive consideration was the wording of Tariff Item 18E as it then stood, which covered "yarn, all sorts, not elsewhere specified" and contained no limitation confining it to spun yarn. The final product was admittedly traded and described as yarn, known in the market as multiple or fancy yarn, and did not fall under any of the specific preceding tariff entries. The later amendment introducing an express spun-yarn restriction could not be applied retrospectively. Tariff Item 18E was also more specific for yarn than the residuary Item 68 for goods not otherwise specified.

Conclusion: The multiple yarn was correctly classifiable under Tariff Item 18E and not under Tariff Item 68.

Final Conclusion: The appeal failed, and the demand and classification made by the departmental authorities were upheld.

Ratio Decidendi: Where the tariff entry for yarn is unambiguous and covers all yarn not elsewhere specified, a marketable yarn product cannot be shifted to the residuary entry merely because it does not satisfy a later-added spun-yarn restriction.

---