https://www.taxtmi.com/caselaws?id=84868 Nylon monofilament bristles cut into short lengths were treated as a distinct commodity rather than yarn because they were cleared only in short lengths and lacked the continuity essential to yarn for textile use. Trade understanding, technical specifications and prior Tribunal authority showed that short monofilament lengths are not regarded as yarn in the textile sense, and mere cutting did not change their character. On that basis, the goods were held not classifiable as yarn under Tariff Item 18 and were correctly placed under Tariff Item 68, with the claimed excise classification and exemption not available. en-us Fri, 03 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84868 Nylon monofilament bristles cut into short lengths were treated as a distinct commodity rather than yarn because they were cleared only in short lengths and lacked the continuity essential to yarn for textile use. Trade understanding, technical specifications and prior Tribunal authority showed that short monofilament lengths are not regarded as yarn in the textile sense, and mere cutting did not change their character. On that basis, the goods were held not classifiable as yarn under Tariff Item 18 and were correctly placed under Tariff Item 68, with the claimed excise classification and exemption not available. Case-Laws Central Excise Fri, 03 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84868