https://www.taxtmi.com/caselaws?id=88312 Textured synthetic filament yarn, identified by its slubs or crimped effect and supported by the manufacturing process and test report, was held classifiable under Chapter 54 with reference to HSN Explanatory Notes. Heading 5606 was found inapplicable because the goods were not chenille or loopwale yarn and lacked a core yarn, so they could not be treated as gimped or special yarn. The residuary Tariff Item 68 could not be used where a specific heading applied. On limitation, prior declarations and departmental knowledge of the manufacturing process negatived suppression or wilful misrepresentation, so the extended period was not available. en-us Fri, 16 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88312 Textured synthetic filament yarn, identified by its slubs or crimped effect and supported by the manufacturing process and test report, was held classifiable under Chapter 54 with reference to HSN Explanatory Notes. Heading 5606 was found inapplicable because the goods were not chenille or loopwale yarn and lacked a core yarn, so they could not be treated as gimped or special yarn. The residuary Tariff Item 68 could not be used where a specific heading applied. On limitation, prior declarations and departmental knowledge of the manufacturing process negatived suppression or wilful misrepresentation, so the extended period was not available. Case-Laws Central Excise Fri, 16 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88312