https://www.taxtmi.com/caselaws?id=87310 Cellulosic spun yarn blended with synthetic waste was treated as classifiable under Tariff Item 18-III(i) because the man-made fibre of cellulosic origin predominated by weight and the Department did not prove that the balance material was synthetic fibre. The chemical evidence was not conclusive on that point, and an earlier tribunal view on an identical classification dispute supported the position that blending with synthetic waste falls within the item for cellulosic-origin material. The product was therefore regarded as a blend of fibre of cellulosic origin with synthetic waste, not synthetic fibre, so Tariff Item 18-III(i) applied rather than Tariff Item 18-III(ii). en-us Fri, 03 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87310 Cellulosic spun yarn blended with synthetic waste was treated as classifiable under Tariff Item 18-III(i) because the man-made fibre of cellulosic origin predominated by weight and the Department did not prove that the balance material was synthetic fibre. The chemical evidence was not conclusive on that point, and an earlier tribunal view on an identical classification dispute supported the position that blending with synthetic waste falls within the item for cellulosic-origin material. The product was therefore regarded as a blend of fibre of cellulosic origin with synthetic waste, not synthetic fibre, so Tariff Item 18-III(i) applied rather than Tariff Item 18-III(ii). Case-Laws Central Excise Fri, 03 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87310