https://www.taxtmi.com/caselaws?id=93897 Metallic yarn for the relevant period was held to fall under Item 18 of the Central Excise Tariff as synthetic fibre because Explanation (IV) expressly included man-made metallic yarn within that entry. The earlier Supreme Court ruling cited by the appellant was distinguished, as it concerned an earlier tariff regime in which metallic yarn was not specifically covered by Item 18. Since the tariff itself specifically brought metallic yarn within Item 18, that entry was treated as the more specific classification provision, and classification under Item 15A(2) as articles of plastic was rejected. en-us Thu, 29 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93897 Metallic yarn for the relevant period was held to fall under Item 18 of the Central Excise Tariff as synthetic fibre because Explanation (IV) expressly included man-made metallic yarn within that entry. The earlier Supreme Court ruling cited by the appellant was distinguished, as it concerned an earlier tariff regime in which metallic yarn was not specifically covered by Item 18. Since the tariff itself specifically brought metallic yarn within Item 18, that entry was treated as the more specific classification provision, and classification under Item 15A(2) as articles of plastic was rejected. Case-Laws Central Excise Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93897