https://www.taxtmi.com/caselaws?id=88838 Blended yarn containing 48% acrylic fibre and 52% viscose fibre was classifiable as cellulosic spun yarn containing man-made fibres of non-cellulosic origin under Item No. 18III(ii), because acrylic is a non-cellulosic man-made fibre. Explanation III to Item No. 18 applied only where two or more specified fibres were equal in weight, which was not the case here. The classification under Item No. 18III(i) therefore failed, and the tariff entry for yarn containing non-cellulosic origin fibres governed the product. en-us Fri, 24 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 16:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88838 Blended yarn containing 48% acrylic fibre and 52% viscose fibre was classifiable as cellulosic spun yarn containing man-made fibres of non-cellulosic origin under Item No. 18III(ii), because acrylic is a non-cellulosic man-made fibre. Explanation III to Item No. 18 applied only where two or more specified fibres were equal in weight, which was not the case here. The classification under Item No. 18III(i) therefore failed, and the tariff entry for yarn containing non-cellulosic origin fibres governed the product. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88838