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<h1>Tribunal overturns duty demand on fabric blend due to lack of proof. Notification No. 280/77 cited.</h1> The tribunal allowed the appeal, setting aside the demand for differential duty on the blend of woollen and polyester fibre due to lack of evidence ... Woollen and acrylic spun yarn containing non-cellulosic fibre in the form of waste exempted under Notification No. 280/77-C.E. The appellants availed duty exemption under Notification No. 280/77 for woollen and acrylic spun yarn. Officers found a blend of woollen and polyester fibre in a sample, leading to a demand for differential duty. Appellants provided evidence of purchasing wool, staple, and polyester waste, but the authorities upheld the demand. Tribunal held that the Chemical Examiner's report did not prove the origin of the fibre, supporting the appellants' claim. The appeal was allowed, and the impugned order was set aside.
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