Nylon twine classification turned on commercial parlance, with the product treated as a distinct excisable article rather than yarn.

Nylon twine was treated as a distinct manufactured product and classified under Item 68 rather than as yarn under Item 18 of the Central Excise Tariff. The decisive test was commercial parlance: twisting yarn into twine produced a marketable article with a different name, character and use. ISI specifications were not treated as controlling, and the absence of an explanatory entry in Item 18 comparable to other tariff items supported exclusion from the yarn heading. Prior collection of duty at the yarn stage did not alter the classification once Item 68 applied.

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Issues: Whether nylon twine was classifiable under Item 18 of the Central Excise Tariff as yarn or under Item 68 as a distinct manufactured product.

Analysis: Nylon twine was held to be a product distinct from yarn because the process of twisting yarn into twine brought into existence a marketable article with a different name, character and use. The decision turned on commercial parlance rather than on the wording of ISI specifications. The absence of any explanation under Item 18 comparable to those inserted in other tariff items also supported the view that twine was not intended to be treated as yarn. The fact that duty had earlier been collected at the yarn stage did not alter the classification once Item 68 was introduced.

Conclusion: Nylon twine was correctly classified under Item 68 and not under Item 18.

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