Nylon twine classification under excise tariff follows binding precedent and falls within nylon yarn entry

Nylon twine made by doubling and twisting yarn into fishnet twine was treated as classifiable as nylon yarn under Item No. 18 of the First Schedule to the Central Excises and Salt Act, rather than under Tariff Item No. 68. The analysis relied on an earlier Division Bench decision that had already concluded nylon twine falls within Item No. 18, and the contrary classification argument was rejected as covered by binding precedent. The petition was allowed on that classification basis.

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Issues: Whether nylon twine manufactured by the petitioners was classifiable as nylon yarn under Item No. 18 of the First Schedule to the Central Excises and Salt Act, or under Tariff Item No. 68.

Analysis: The issue was treated as concluded by an earlier Division Bench decision which had held that nylon twine is covered by Item No. 18. The petitioners' manufacturing process, resulting in flat yarns by doubling and twisting into fishnet twine, was found to fall within that classification. The contrary contention that the goods belonged to Tariff Item No. 68 had already been negatived by the binding precedent.

Conclusion: The goods were held to be classifiable under Item No. 18, not Tariff Item No. 68, and the petition was allowed.

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