https://www.taxtmi.com/caselaws?id=80632 Classification of yarn depended on whether the input material was synthetic staple fibre or merely synthetic waste. The tribunal held that "staple fibre" must be understood in its textile sense as fibre of uniform length, while the samples showed cut ends, knots and varying fibre lengths consistent with waste rather than staple fibre. Chemical reports were rejected because they proceeded on a misconception of that technical meaning, and the tariff structure and HSN notes also distinguished staple fibres from waste. The yarn was therefore not classifiable under Heading 55.06 and was correctly classified under Heading 55.05. en-us Mon, 30 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80632 Classification of yarn depended on whether the input material was synthetic staple fibre or merely synthetic waste. The tribunal held that "staple fibre" must be understood in its textile sense as fibre of uniform length, while the samples showed cut ends, knots and varying fibre lengths consistent with waste rather than staple fibre. Chemical reports were rejected because they proceeded on a misconception of that technical meaning, and the tariff structure and HSN notes also distinguished staple fibres from waste. The yarn was therefore not classifiable under Heading 55.06 and was correctly classified under Heading 55.05. Case-Laws Central Excise Mon, 30 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80632