https://www.taxtmi.com/caselaws?id=88812 Classification of synthetic fibre material as tow requires satisfaction of Chapter Note 1 to Chapter 55, including parallel filaments with prescribed characteristics and, for synthetic filament tow, completion of drawing. Material arising before drawing cannot be treated as tow on that basis. Where the revenue alleges tow classification, satisfactory sampling or testing is required; visual identification may also assist in identifying waste arising during drawing, crimping or texturising. Waste received in entangled mass and subsequently processed into fibre for shoddy yarn does not become tow merely because it can be converted into fibre. The material was classified as waste under Heading 55.03, so the duty demand and penalty were unsustainable. en-us Thu, 09 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88812 Classification of synthetic fibre material as tow requires satisfaction of Chapter Note 1 to Chapter 55, including parallel filaments with prescribed characteristics and, for synthetic filament tow, completion of drawing. Material arising before drawing cannot be treated as tow on that basis. Where the revenue alleges tow classification, satisfactory sampling or testing is required; visual identification may also assist in identifying waste arising during drawing, crimping or texturising. Waste received in entangled mass and subsequently processed into fibre for shoddy yarn does not become tow merely because it can be converted into fibre. The material was classified as waste under Heading 55.03, so the duty demand and penalty were unsustainable. Case-Laws Central Excise Thu, 09 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88812