https://www.taxtmi.com/caselaws?id=85541 Monofilament manufactured from polymer chips was held not to fall within the tariff description of man-made filament yarn. In the absence of a statutory definition of "yarn", its meaning was taken from dictionary sense and common parlance, which pointed to use in weaving or spinning; monofilament was not synonymous with filament yarn. A Board circular could assist administration but was not binding on quasi-judicial authorities. The product was therefore classifiable under the residuary tariff item, and the assessee succeeded. en-us Tue, 23 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 16:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85541 Monofilament manufactured from polymer chips was held not to fall within the tariff description of man-made filament yarn. In the absence of a statutory definition of "yarn", its meaning was taken from dictionary sense and common parlance, which pointed to use in weaving or spinning; monofilament was not synonymous with filament yarn. A Board circular could assist administration but was not binding on quasi-judicial authorities. The product was therefore classifiable under the residuary tariff item, and the assessee succeeded. Case-Laws Central Excise Tue, 23 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85541