https://www.taxtmi.com/caselaws?id=88707 Yarn containing man-made fibres of non-cellulosic origin was held classifiable under Tariff Entry 18(iii)(ii) rather than 18(iii)(i), because the sample test results showed the presence of such fibres. Those results were treated as applicable to the remaining quantity for the relevant period, as no fresh sample was drawn to displace them and no substantial evidence showed that the balance goods differed in composition. The contrary authorities relied on by the assessee were considered inapplicable on the facts, and the tariff distinction between yarn with and without non-cellulosic man-made fibres controlled the classification. en-us Wed, 05 Mar 1997 00:00:00 +0530 Tue, 20 Sep 2011 16:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88707 Yarn containing man-made fibres of non-cellulosic origin was held classifiable under Tariff Entry 18(iii)(ii) rather than 18(iii)(i), because the sample test results showed the presence of such fibres. Those results were treated as applicable to the remaining quantity for the relevant period, as no fresh sample was drawn to displace them and no substantial evidence showed that the balance goods differed in composition. The contrary authorities relied on by the assessee were considered inapplicable on the facts, and the tariff distinction between yarn with and without non-cellulosic man-made fibres controlled the classification. Case-Laws Central Excise Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88707