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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether cellulosic spun yarn blended with synthetic waste was classifiable under Tariff Item 18-III(i) or Tariff Item 18-III(ii).
Analysis: The yarn contained man-made fibre of cellulosic origin predominating by weight, and the Department failed to effectively displace the assessee's case that the balance material was synthetic waste and not synthetic fibre. The chemical evidence relied upon by the Department did not conclusively establish that the non-cellulosic component was fibre, and the earlier tribunal view on an identical classification dispute supported the assessee's position that blending with synthetic waste attracted the sub-item applicable to cellulosic origin material. On this basis, the product was treated as a blend of fibre of cellulosic origin with synthetic waste, not with synthetic fibre.
Conclusion: Tariff Item 18-III(i) applied, and not Tariff Item 18-III(ii), in favour of the assessee.
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