Tariff classification of polyester yarn from synthetic waste sustained under sub-heading 5504.29 after the competing claim failed.

100% polyester yarn made from synthetic waste of silver was analysed for tariff classification under the Central Excise Tariff Act, 1985. The prior classification of an identical product under sub-heading 5504.29 had already been accepted in the assessee's own earlier proceedings, and the assessee did not substantiate a claim for sub-heading 5606. As the record showed no successful challenge to the earlier order, the lower authorities' classification under sub-heading 5504.29 was maintained, and the contrary claim under sub-heading 5606 was rejected in favour of the Revenue.

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Issues: Whether 100% polyester yarn manufactured from synthetic waste of silver was correctly classified under sub-heading 5504.29 of the Schedule to the Central Excise Tariff Act, 1985, or under sub-heading 5606.

Analysis: The classification under sub-heading 5504.29 had already been upheld in the assessees' own earlier proceedings concerning an identical product. The assessees did not substantiate the claim for classification under Heading 5606, and the record did not indicate any successful challenge to the earlier order. In these circumstances, and considering the small duty involved, there was no basis to interfere with the classification confirmed by the lower authorities.

Conclusion: The classification under sub-heading 5504.29 was upheld and the challenge to classification under sub-heading 5606 failed, in favour of the Revenue.

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