https://www.taxtmi.com/caselaws?id=91271 Covered spandex yarn was treated as commercially and functionally covered spandex yarn, so it fell under Heading 56.06 and qualified for nil duty under Notification No. 26/94-C.E. for the period before the 1995 Budget. After the tariff change, the product was not gimped yarn because the core twisted with the covering material; since the mixed textile product contained predominantly cotton by weight, Note 2(A) of Section XI required classification according to the predominating textile material, placing it under Chapter 52 as cotton multiple (folded) yarn. The duty demands and adverse classification were set aside. en-us Mon, 07 Sep 1998 00:00:00 +0530 Mon, 17 Oct 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91271 Covered spandex yarn was treated as commercially and functionally covered spandex yarn, so it fell under Heading 56.06 and qualified for nil duty under Notification No. 26/94-C.E. for the period before the 1995 Budget. After the tariff change, the product was not gimped yarn because the core twisted with the covering material; since the mixed textile product contained predominantly cotton by weight, Note 2(A) of Section XI required classification according to the predominating textile material, placing it under Chapter 52 as cotton multiple (folded) yarn. The duty demands and adverse classification were set aside. Case-Laws Central Excise Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91271