https://www.taxtmi.com/caselaws?id=87439 Section Note 2(c) of Section XI applies where two specified fibres or yarns occur in equal proportions and neither independently predominates by weight. The fibre or yarn whose deemed predominance would place the product under the heading attracting the higher or highest duty is treated as predominant. This rule extends to competing classifications within the same Chapter and is not limited to disputes across different Chapters. Accordingly, yarn comprising equal proportions of polyester and viscose, with a minor flax or ramie content, falls under sub-heading 5504.29 rather than 5506.29. en-us Tue, 04 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 10:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87439 Section Note 2(c) of Section XI applies where two specified fibres or yarns occur in equal proportions and neither independently predominates by weight. The fibre or yarn whose deemed predominance would place the product under the heading attracting the higher or highest duty is treated as predominant. This rule extends to competing classifications within the same Chapter and is not limited to disputes across different Chapters. Accordingly, yarn comprising equal proportions of polyester and viscose, with a minor flax or ramie content, falls under sub-heading 5504.29 rather than 5506.29. Case-Laws Central Excise Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87439