Core spun yarn classification under sub-heading 5205.11 follows prior Tribunal precedent and rejects the alternate heading.

Core spun yarn in which drafted cotton roving and Lycra filament emerge as a single yarn with Lycra as the core was treated as classifiable under sub-heading 5205.11, not 5205.90. The Tribunal relied on an earlier coordinate bench decision involving the same material and applied judicial discipline by following that precedent. The manufacturing process and the prior ruling together supported classification under sub-heading 5205.11, and the appellant's alternative classification was rejected.

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Issues: Whether the yarn manufactured by the appellant was classifiable as single yarn with Lycra as the core under sub-heading 5205.11 or under sub-heading 5205.90.

Analysis: The manufacturing process showed that cotton roving and Lycra filament came out as a single yarn with Lycra as the core. The issue had already been decided on the same material in an earlier Tribunal decision, which held that such goods fall under sub-heading 5205.11. Following judicial discipline, the Tribunal declined to take a different view.

Conclusion: The goods were held classifiable under sub-heading 5205.11 and not under sub-heading 5205.90, against the appellant.

Ratio Decidendi: Core spun yarn in which the drafted cotton roving and Lycra filament emerge as a single yarn with Lycra as the core is classifiable under sub-heading 5205.11, and a later bench must follow the earlier coordinate decision on the same issue.

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