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    <title>1997 (8) TMI 281 - CEGAT, MADRAS</title>
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    <description>100% acrylic spun yarn was held classifiable under Heading 5504.39 because Heading 5504.32 applies only to yarn of acrylic or modacrylic staple fibre containing not more than one-sixth by weight of other synthetic staple fibre. As the goods were not a blend with other fibres, they did not satisfy Heading 5504.32. The earlier view on similar goods was followed to reject classification under Heading 5504.90 as well, leaving Heading 5504.39 as the proper tariff entry.</description>
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    <pubDate>Fri, 29 Aug 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=88961</link>
      <description>100% acrylic spun yarn was held classifiable under Heading 5504.39 because Heading 5504.32 applies only to yarn of acrylic or modacrylic staple fibre containing not more than one-sixth by weight of other synthetic staple fibre. As the goods were not a blend with other fibres, they did not satisfy Heading 5504.32. The earlier view on similar goods was followed to reject classification under Heading 5504.90 as well, leaving Heading 5504.39 as the proper tariff entry.</description>
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      <pubDate>Fri, 29 Aug 1997 00:00:00 +0530</pubDate>
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