https://www.taxtmi.com/caselaws?id=73581 The case involved the classification of dyed acrylic hand knitting yarn under the Central Excises and Salt Act, 1944. The Tribunal determined that the yarn should be classified under Item No. 18(i) as "other than textured yarn" instead of Item No. 18(ii) as "bulked yarn." It was found that the term "Textured Yarn" in the Act did not encompass spun yarn, and the re-classification could not be applied retrospectively. The majority opinion held that the demand for duty was not enforceable, resulting in the appeals being disposed of in favor of the appellants. en-us Mon, 29 Feb 1988 00:00:00 +0530 Thu, 02 Jun 2011 10:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73581 The case involved the classification of dyed acrylic hand knitting yarn under the Central Excises and Salt Act, 1944. The Tribunal determined that the yarn should be classified under Item No. 18(i) as "other than textured yarn" instead of Item No. 18(ii) as "bulked yarn." It was found that the term "Textured Yarn" in the Act did not encompass spun yarn, and the re-classification could not be applied retrospectively. The majority opinion held that the demand for duty was not enforceable, resulting in the appeals being disposed of in favor of the appellants. Case-Laws Central Excise Mon, 29 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73581