Tariff classification of 100% acrylic yarn under sub-heading 5504.32 upheld by reading the wording as including such yarn.

100% acrylic yarn was held to fall within tariff sub-heading 5504.32 rather than the residual sub-heading 5504.90 because the sub-heading expressly covered yarn "not containing or containing not more than one-sixth by weight of other synthetic staple fibres." Reading it otherwise would make the words "not containing" redundant. The interpretation was reinforced by the later budget amendment deleting the phrase "predominates by weight," indicating that the entry was intended to include 100% acrylic yarn. The classification therefore supported the assessee's position.

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Issues: Whether 100% Acrylic Yarn was classifiable under tariff sub-heading 5504.32 of the Central Excise Tariff or under residual sub-heading 5504.90.

Analysis: The tariff heading for yarn of synthetic staple fibres used the expression "predominates by weight" in the main heading, but sub-heading 5504.32 specifically covered yarn "not containing or containing not more than one-sixth by weight of other synthetic staple fibres". A construction that confined the sub-heading only to yarn containing some other synthetic staple fibres would render the words "not containing" redundant. The subsequent budget amendment removing the phrase "predominates by weight" also supported the view that the entry was intended to cover 100% acrylic yarn.

Conclusion: 100% Acrylic Yarn was correctly classifiable under tariff sub-heading 5504.32, and not under the residual sub-heading 5504.90, in favour of the assessee.

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