https://www.taxtmi.com/caselaws?id=83651 Goods emerging at the final combing stage of wool-top manufacture were identified as noils, meaning the shorter fibres separated from longer fibres during combing. The accepted trade and ISI descriptions supported classification as noils, while the record did not establish that the goods were scoured wool. The Collectorate trade notice also indicated that noils were not covered by Tariff Item 68, and the Department failed to show any contrary basis for dutiability. The goods were therefore treated as noils and not chargeable to duty under Tariff Item 68. en-us Fri, 28 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83651 Goods emerging at the final combing stage of wool-top manufacture were identified as noils, meaning the shorter fibres separated from longer fibres during combing. The accepted trade and ISI descriptions supported classification as noils, while the record did not establish that the goods were scoured wool. The Collectorate trade notice also indicated that noils were not covered by Tariff Item 68, and the Department failed to show any contrary basis for dutiability. The goods were therefore treated as noils and not chargeable to duty under Tariff Item 68. Case-Laws Central Excise Fri, 28 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83651