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    <title>1997 (6) TMI 197 - CEGAT, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=87358</link>
    <description>Blended yarn containing polyester, viscose and silk was analysed for tariff classification under the Central Excise Tariff. The governing Supreme Court ruling on similar blended yarn had already held that such goods did not fall within Tariff Item 18-III(ii) or Tariff Item 18-E and were instead classifiable under the residuary Tariff Item 68 for goods not elsewhere specified. Applying that reasoning, the classification under Tariff Item 18-III(ii) could not be sustained and the product was treated as falling under Tariff Item 68.</description>
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    <pubDate>Tue, 03 Jun 1997 00:00:00 +0530</pubDate>
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      <title>1997 (6) TMI 197 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=87358</link>
      <description>Blended yarn containing polyester, viscose and silk was analysed for tariff classification under the Central Excise Tariff. The governing Supreme Court ruling on similar blended yarn had already held that such goods did not fall within Tariff Item 18-III(ii) or Tariff Item 18-E and were instead classifiable under the residuary Tariff Item 68 for goods not elsewhere specified. Applying that reasoning, the classification under Tariff Item 18-III(ii) could not be sustained and the product was treated as falling under Tariff Item 68.</description>
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      <pubDate>Tue, 03 Jun 1997 00:00:00 +0530</pubDate>
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