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    <title>1998 (6) TMI 243 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification of mixed fabrics depends on the actual fibre composition found in laboratory tests. Where samples from the disputed lot showed wool content above 30%, the fabrics were to be treated as wool fabrics, and the tolerance limit of 2.5% had to be applied to the tested wool percentage rather than deducted as a flat amount from the recorded figure. On that approach, the wool content remained above the threshold, so the test results were accepted for the sampled goods and the declared composition was held incorrect. The classification as man-made fabrics was rejected, and the departmental classification was sustained.</description>
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    <pubDate>Tue, 23 Jun 1998 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=89550</link>
      <description>Tariff classification of mixed fabrics depends on the actual fibre composition found in laboratory tests. Where samples from the disputed lot showed wool content above 30%, the fabrics were to be treated as wool fabrics, and the tolerance limit of 2.5% had to be applied to the tested wool percentage rather than deducted as a flat amount from the recorded figure. On that approach, the wool content remained above the threshold, so the test results were accepted for the sampled goods and the declared composition was held incorrect. The classification as man-made fabrics was rejected, and the departmental classification was sustained.</description>
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      <pubDate>Tue, 23 Jun 1998 00:00:00 +0530</pubDate>
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