https://www.taxtmi.com/caselaws?id=91955 Mill neps were treated as artificial staple fibre for classification purposes and were not excluded as textile material under sub-heading 5506.21 of the Central Excise Tariff Act, 1985. The same classification applied to yarn containing mill neps, because the Tribunal followed its earlier decisions on the character of mill neps and rejected the contrary view adopted in the impugned orders. The classification proposed by the department was therefore not sustained, and the disputed product was held classifiable under sub-heading 5506.21, with the orders set aside in favour of the assessee. en-us Mon, 09 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91955 Mill neps were treated as artificial staple fibre for classification purposes and were not excluded as textile material under sub-heading 5506.21 of the Central Excise Tariff Act, 1985. The same classification applied to yarn containing mill neps, because the Tribunal followed its earlier decisions on the character of mill neps and rejected the contrary view adopted in the impugned orders. The classification proposed by the department was therefore not sustained, and the disputed product was held classifiable under sub-heading 5506.21, with the orders set aside in favour of the assessee. Case-Laws Central Excise Mon, 09 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91955