https://www.taxtmi.com/caselaws?id=74847 Blended yarn of the specified composition was treated as falling under the residuary tariff entry because it did not fit the specific classifications in Item 18(III)(ii) or Item 18E of the First Schedule to the Central Excises and Salt Act, 1944. The same composition-based reasoning had been applied in an earlier batch involving the same assessee, and that approach was followed again here. The practical effect was that duty had to be recomputed on the basis of Item 68, with recovery confined to the reassessed amount. en-us Thu, 12 Feb 1987 00:00:00 +0530 Sat, 11 Jun 2011 13:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74847 Blended yarn of the specified composition was treated as falling under the residuary tariff entry because it did not fit the specific classifications in Item 18(III)(ii) or Item 18E of the First Schedule to the Central Excises and Salt Act, 1944. The same composition-based reasoning had been applied in an earlier batch involving the same assessee, and that approach was followed again here. The practical effect was that duty had to be recomputed on the basis of Item 68, with recovery confined to the reassessed amount. Case-Laws Central Excise Thu, 12 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74847