https://www.taxtmi.com/caselaws?id=88670 Blended yarn was treated as classifiable under sub-heading 5506.21 where the staple fibre content exceeded 40% by weight of total fibre content. The record showed that, on a dry mass basis, the polyester staple fibre in the samples was above that threshold, and the textile research opinion supported testing on a dry mass basis because moisture regain figures could vary with conditions. The relevant textile specification also indicated that component percentages should be calculated on a dry mass basis. The narrower moisture regain method was therefore not accepted, and the departmental classification under sub-heading 5506.29 was rejected. en-us Fri, 22 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88670 Blended yarn was treated as classifiable under sub-heading 5506.21 where the staple fibre content exceeded 40% by weight of total fibre content. The record showed that, on a dry mass basis, the polyester staple fibre in the samples was above that threshold, and the textile research opinion supported testing on a dry mass basis because moisture regain figures could vary with conditions. The relevant textile specification also indicated that component percentages should be calculated on a dry mass basis. The narrower moisture regain method was therefore not accepted, and the departmental classification under sub-heading 5506.29 was rejected. Case-Laws Central Excise Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88670