https://www.taxtmi.com/caselaws?id=74843 For tariff entries requiring a fibre to predominate in weight, classification turns on whether the relevant man-made fibre category exceeds competing constituents on the actual composition. A blended yarn containing polyester, viscose and cotton at 48%, 47% and 5% was not classifiable under Item 18-III because viscose did not predominate, and it was also not classifiable under Item 18-E because predominance of non-cellulosic man-made fibre was not established. The yarn therefore fell under the residual Item 68. The limitation finding confining recovery to the normal period was maintained. en-us Tue, 23 Dec 1986 00:00:00 +0530 Sat, 11 Jun 2011 13:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74843 For tariff entries requiring a fibre to predominate in weight, classification turns on whether the relevant man-made fibre category exceeds competing constituents on the actual composition. A blended yarn containing polyester, viscose and cotton at 48%, 47% and 5% was not classifiable under Item 18-III because viscose did not predominate, and it was also not classifiable under Item 18-E because predominance of non-cellulosic man-made fibre was not established. The yarn therefore fell under the residual Item 68. The limitation finding confining recovery to the normal period was maintained. Case-Laws Central Excise Tue, 23 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74843