https://www.taxtmi.com/caselaws?id=73687 Fancy yarn produced by twisting together strands of yarn falling under the same tariff item was held to remain classifiable under the specific tariff entry, not the residuary entry, because the resultant product stayed within the same excisable description. The process of converting single yarn into fancy yarn did not justify fresh duty merely on the basis of a distinct commercial identity, where the tariff item itself specifically covered the product and the constituent yarns were already within the same item. The residuary classification and consequent fresh duty demand were therefore not sustained. en-us Thu, 12 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73687 Fancy yarn produced by twisting together strands of yarn falling under the same tariff item was held to remain classifiable under the specific tariff entry, not the residuary entry, because the resultant product stayed within the same excisable description. The process of converting single yarn into fancy yarn did not justify fresh duty merely on the basis of a distinct commercial identity, where the tariff item itself specifically covered the product and the constituent yarns were already within the same item. The residuary classification and consequent fresh duty demand were therefore not sustained. Case-Laws Central Excise Thu, 12 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73687