https://www.taxtmi.com/caselaws?id=86733 Silk tops and silk noils were treated as classifiable under Heading 5001 rather than Heading 5601 of the Central Excise Tariff Act, 1985. Heading 5601 was confined to textile fibres not exceeding 5 mm in length and wadding-type material, while the disputed goods measured about 45 mm to 60 mm and therefore fell outside that heading. Reliance was also placed on the Harmonised System of Nomenclature notes, which described silk noils as combing residue that remain under the silk heading so long as they have not reached the stage of spun yarn. In the absence of a more specific entry, Heading 5001 was held applicable. en-us Wed, 29 Jan 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86733 Silk tops and silk noils were treated as classifiable under Heading 5001 rather than Heading 5601 of the Central Excise Tariff Act, 1985. Heading 5601 was confined to textile fibres not exceeding 5 mm in length and wadding-type material, while the disputed goods measured about 45 mm to 60 mm and therefore fell outside that heading. Reliance was also placed on the Harmonised System of Nomenclature notes, which described silk noils as combing residue that remain under the silk heading so long as they have not reached the stage of spun yarn. In the absence of a more specific entry, Heading 5001 was held applicable. Case-Laws Central Excise Wed, 29 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86733