https://www.taxtmi.com/caselaws?id=85102 Mixed textile yarn containing wool, viscose and nylon was classified by applying the predominance-by-weight rule under Section XI of the Central Excise Tariff Act, 1985. Note 2(B)(iii) was inapplicable because Chapter 54 was not involved, and Note 2(C) did not apply because it governs only yarn or fabric of equal weight. Viscose and nylon could not be clubbed as one block, since each textile material must be considered separately unless the tariff note expressly permits otherwise. The yarn was therefore classified under Heading 5103.10 on the basis that wool predominated by weight, and the Revenue appeal was rejected. en-us Wed, 20 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85102 Mixed textile yarn containing wool, viscose and nylon was classified by applying the predominance-by-weight rule under Section XI of the Central Excise Tariff Act, 1985. Note 2(B)(iii) was inapplicable because Chapter 54 was not involved, and Note 2(C) did not apply because it governs only yarn or fabric of equal weight. Viscose and nylon could not be clubbed as one block, since each textile material must be considered separately unless the tariff note expressly permits otherwise. The yarn was therefore classified under Heading 5103.10 on the basis that wool predominated by weight, and the Revenue appeal was rejected. Case-Laws Central Excise Wed, 20 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85102