Predominance-in-weight test for mixed textile yarn requires each constituent to be compared singly, not by clubbing materials together.

For mixed textile yarn, classification turned on the predominance-in-weight test: the textile material weighing more than any other single constituent governed the tariff classification. The materials had to be compared singly, and viscose and polyester could not be clubbed together merely because they fell within the same chapter. On that basis, the attempted aggregation was impermissible, the Revenue's classification plea failed, and the classification in favour of the respondent was sustained.

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Issues: Whether yarn containing wool, viscose and polyester was correctly classifiable by applying the predominance-in-weight principle, and whether the weights of viscose and polyester could be clubbed together for classification.

Analysis: The yarn was held classifiable with reference to the textile material that predominated in weight over any other single textile material. The reasoning proceeded on the basis that a mixture of textile materials must be tested by comparing each textile material singly, and not by aggregating two constituents merely because they fall under the same chapter. The attempted combination of viscose and polyester was therefore not permissible for determining predominance.

Conclusion: The Revenue's classification plea was rejected and the classification in favour of the respondent was sustained.

Ratio Decidendi: In a mixture of textile materials, predominance must be determined by comparing each constituent singly in weight, and not by clubbing two materials together to displace the single material that otherwise predominates.

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