https://www.taxtmi.com/caselaws?id=73071 Imported blended wool and synthetic polyester fibres were not classifiable as raw wool under Item 46(2) because the presence of 19% to 25% polyester prevented treatment as raw wool. The goods were, however, only a blend of natural wool and synthetic fibres, and blending did not convert them into a manufactured textile product. They therefore retained the character of unmanufactured textile material and fell within Item 46(4)(b). An alternative refund ground based on the same claim was also maintainable on merits because it did not amount to a fresh refund claim. The alternative classification was accepted and consequential relief followed. en-us Thu, 12 Apr 1984 00:00:00 +0530 Thu, 26 May 2011 18:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73071 Imported blended wool and synthetic polyester fibres were not classifiable as raw wool under Item 46(2) because the presence of 19% to 25% polyester prevented treatment as raw wool. The goods were, however, only a blend of natural wool and synthetic fibres, and blending did not convert them into a manufactured textile product. They therefore retained the character of unmanufactured textile material and fell within Item 46(4)(b). An alternative refund ground based on the same claim was also maintainable on merits because it did not amount to a fresh refund claim. The alternative classification was accepted and consequential relief followed. Case-Laws Customs Thu, 12 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73071