https://www.taxtmi.com/caselaws?id=72625 Shoddy woollen yarn made from pulled or garnetted wool and spinning waste, containing not less than 60% wool and no virgin wool, fell within serial No. 3(2) of the exemption notifications because the entry covered shoddy yarn of that composition and did not require virgin wool as an ingredient, only as a capped constituent if present. The differential duty demand also failed because the notice alleged misstatement of the wool content in the classification list, which attracted Rule 10 rather than Rule 10-A; once the department abandoned Rule 10-A, it could not be revived residually to sustain the demand. The classification adopted by the assessee was upheld and the duty demand was set aside. en-us Wed, 26 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 18:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72625 Shoddy woollen yarn made from pulled or garnetted wool and spinning waste, containing not less than 60% wool and no virgin wool, fell within serial No. 3(2) of the exemption notifications because the entry covered shoddy yarn of that composition and did not require virgin wool as an ingredient, only as a capped constituent if present. The differential duty demand also failed because the notice alleged misstatement of the wool content in the classification list, which attracted Rule 10 rather than Rule 10-A; once the department abandoned Rule 10-A, it could not be revived residually to sustain the demand. The classification adopted by the assessee was upheld and the duty demand was set aside. Case-Laws Central Excise Wed, 26 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72625