https://www.taxtmi.com/caselaws?id=82581 Nylon bristles and fishing lines, described in trade as nylon filament, were treated as not falling within the ordinary meaning of "yarn" for purposes of the erstwhile Central Excise Tariff. Because Tariff Item 18 did not define yarn with sufficient precision for the relevant period, and the product did not match the textile glossary meaning, the classification remained ambiguous. Applying the settled rule that fiscal ambiguity must be resolved in favour of the assessee, the lower authorities' classification was set aside and the product was treated as outside Tariff Item 18. en-us Fri, 02 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 11:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82581 Nylon bristles and fishing lines, described in trade as nylon filament, were treated as not falling within the ordinary meaning of "yarn" for purposes of the erstwhile Central Excise Tariff. Because Tariff Item 18 did not define yarn with sufficient precision for the relevant period, and the product did not match the textile glossary meaning, the classification remained ambiguous. Applying the settled rule that fiscal ambiguity must be resolved in favour of the assessee, the lower authorities' classification was set aside and the product was treated as outside Tariff Item 18. Case-Laws Central Excise Fri, 02 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82581