https://www.taxtmi.com/caselaws?id=85864 For classification of blended spun yarn under the erstwhile Central Excise tariff, the decisive test was whether the finished yarn contained man-made fibres of non-cellulosic origin. Polyester fibre waste was first opened, converted into fibre, and then blended with cellulosic and cotton fibres before spinning, so it was treated according to its role in the finished yarn rather than by a formal distinction between waste and fibre. Applying the plain language of the entry and the scheme of the tariff, the yarn was held classifiable under Item 18-III(ii) and not Item 18-III(i), with the classification accepted in favour of Revenue. en-us Wed, 30 Aug 1995 00:00:00 +0530 Mon, 08 Aug 2011 15:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85864 For classification of blended spun yarn under the erstwhile Central Excise tariff, the decisive test was whether the finished yarn contained man-made fibres of non-cellulosic origin. Polyester fibre waste was first opened, converted into fibre, and then blended with cellulosic and cotton fibres before spinning, so it was treated according to its role in the finished yarn rather than by a formal distinction between waste and fibre. Applying the plain language of the entry and the scheme of the tariff, the yarn was held classifiable under Item 18-III(ii) and not Item 18-III(i), with the classification accepted in favour of Revenue. Case-Laws Central Excise Wed, 30 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85864