https://www.taxtmi.com/caselaws?id=86625 100% acrylic yarn was held to fall within tariff sub-heading 5504.32 rather than the residual sub-heading 5504.90 because the sub-heading expressly covered yarn "not containing or containing not more than one-sixth by weight of other synthetic staple fibres." Reading it otherwise would make the words "not containing" redundant. The interpretation was reinforced by the later budget amendment deleting the phrase "predominates by weight," indicating that the entry was intended to include 100% acrylic yarn. The classification therefore supported the assessee's position. en-us Wed, 12 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86625 100% acrylic yarn was held to fall within tariff sub-heading 5504.32 rather than the residual sub-heading 5504.90 because the sub-heading expressly covered yarn "not containing or containing not more than one-sixth by weight of other synthetic staple fibres." Reading it otherwise would make the words "not containing" redundant. The interpretation was reinforced by the later budget amendment deleting the phrase "predominates by weight," indicating that the entry was intended to include 100% acrylic yarn. The classification therefore supported the assessee's position. Case-Laws Central Excise Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86625