https://www.taxtmi.com/caselaws?id=88486 Mixed-fibre fabrics were required to be classified by the textile material predominating by weight under the tariff note. In marginal cases, the Board's 2.5% tolerance in the circular could be applied in favour of the manufacturer, including where processing or unevenness produced slight variations in composition results. Applying that tolerance altered the composition so that cotton became the predominant fibre, and the fabrics were therefore treated as cotton fabrics rather than polyester fabrics. The Tribunal's approach confirms that the tolerance principle is not confined to cotton or artificial silk alone but may be used where the composition test is close and the material predominance changes on a margin-based assessment. en-us Tue, 02 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88486 Mixed-fibre fabrics were required to be classified by the textile material predominating by weight under the tariff note. In marginal cases, the Board's 2.5% tolerance in the circular could be applied in favour of the manufacturer, including where processing or unevenness produced slight variations in composition results. Applying that tolerance altered the composition so that cotton became the predominant fibre, and the fabrics were therefore treated as cotton fabrics rather than polyester fabrics. The Tribunal's approach confirms that the tolerance principle is not confined to cotton or artificial silk alone but may be used where the composition test is close and the material predominance changes on a margin-based assessment. Case-Laws Central Excise Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88486