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<h1>Classification upheld for polyester yarn made from silver waste; challenge rejected for lack of evidence. Penalty imposed.</h1> The Tribunal upheld the classification of 100% polyester yarn from synthetic waste of silver under sub-heading 5504.29 of the Central Excise Tariff Act, ... Classification The appeal concerned the classification of 100% polyester yarn manufactured from synthetic waste of silver under sub-heading 5504.29 of the Central Excise Tariff Act, 1985. The Collector of Central Excise (Appeals) upheld the classification and imposed a penalty of Rs. 1,500. The appellants challenged the classification, arguing for sub-heading 5606. However, they failed to provide evidence for this claim, and since previous authorities had confirmed the classification under sub-heading 5504.29, the Tribunal upheld the decision and rejected the appeal.
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