Predominance-by-weight rule governs mixed textile yarn classification; dissimilar fibres cannot be clubbed unless the tariff note allows it.

Mixed textile yarn containing wool, viscose and nylon was classified by applying the predominance-by-weight rule under Section XI of the Central Excise Tariff Act, 1985. Note 2(B)(iii) was inapplicable because Chapter 54 was not involved, and Note 2(C) did not apply because it governs only yarn or fabric of equal weight. Viscose and nylon could not be clubbed as one block, since each textile material must be considered separately unless the tariff note expressly permits otherwise. The yarn was therefore classified under Heading 5103.10 on the basis that wool predominated by weight, and the Revenue appeal was rejected.

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Issues: Whether spun yarn containing wool, viscose and nylon was classifiable by applying the predominance-by-weight rule under Section XI of the Central Excise Tariff Act, 1985, or by treating viscose and nylon as a single block for classification.

Analysis: The material consisted of wool 50%, viscose 35% and nylon 15%. Note 2(B)(iii) was held inapplicable because Chapter 54 was not involved. Note 2(C) was also held inapplicable because it operates only where the yarn or fabric is equal in weight, which was not the position here. The fibres of viscose and nylon were treated as distinct textile materials and not as one block, since the notes contemplate each textile material being considered singly. Under Note 2(A), a mixture of textile materials is to be classified as if consisting wholly of the one textile material which predominates by weight over any other single textile material.

Conclusion: The yarn was correctly classified under Heading 5103.10 on the basis that wool predominated by weight, and the Revenue appeal was rejected.

Ratio Decidendi: For mixed textile products, classification must be determined by the textile material that individually predominates by weight, and dissimilar man-made fibres cannot be clubbed together to displace that rule unless the applicable note expressly so provides.

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