https://www.taxtmi.com/caselaws?id=74927 An undrawn polyester filament capable of further stretching was held not to be man-made filament yarn because it lacked present suitability for plying, knitting, braiding, weaving, or other textile use in that condition. Accepted trade and technical evidence, including the Indian Standard definition of yarn and expert material, showed that stretching was necessary before the product acquired the character of yarn. The Department's reliance on end use, invoice description, and the later partially oriented yarn theory was not supported by the record. The same classification could not be extended to the waste generated in manufacture, and the duty demand based on yarn classification failed. en-us Mon, 05 Jun 1989 00:00:00 +0530 Mon, 13 Jun 2011 13:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74927 An undrawn polyester filament capable of further stretching was held not to be man-made filament yarn because it lacked present suitability for plying, knitting, braiding, weaving, or other textile use in that condition. Accepted trade and technical evidence, including the Indian Standard definition of yarn and expert material, showed that stretching was necessary before the product acquired the character of yarn. The Department's reliance on end use, invoice description, and the later partially oriented yarn theory was not supported by the record. The same classification could not be extended to the waste generated in manufacture, and the duty demand based on yarn classification failed. Case-Laws Central Excise Mon, 05 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74927