https://www.taxtmi.com/caselaws?id=81990 Mixed textile yarn is to be classified by the textile material predominating by weight under Note 2(A) of Section XI. Where acrylic fibre is the predominant component and only small quantities of other synthetic or natural fibres are present, the yarn falls within sub-heading 5504.31 for acrylic or modacrylic staple fibre yarn produced out of waste or fibre produced out of such waste. The residual sub-heading 5504.39 applies only when the specific description is not met. On that basis, shoddy acrylic yarn containing minor admixtures was held classifiable under 5504.31, with the classification adopted by the assessee upheld. en-us Mon, 23 Mar 1992 00:00:00 +0530 Fri, 01 Jul 2011 12:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81990 Mixed textile yarn is to be classified by the textile material predominating by weight under Note 2(A) of Section XI. Where acrylic fibre is the predominant component and only small quantities of other synthetic or natural fibres are present, the yarn falls within sub-heading 5504.31 for acrylic or modacrylic staple fibre yarn produced out of waste or fibre produced out of such waste. The residual sub-heading 5504.39 applies only when the specific description is not met. On that basis, shoddy acrylic yarn containing minor admixtures was held classifiable under 5504.31, with the classification adopted by the assessee upheld. Case-Laws Central Excise Mon, 23 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81990