https://www.taxtmi.com/caselaws?id=95860 Taspa Yarn was held not classifiable under Tariff Heading 56.06 as special yarn because the Department did not prove the presence of core yarn. The manufacture was found identical to the process considered in Pratik Crimpers, and no sample was drawn from the appellants' factory for testing. A test report relating to another manufacturer could not be relied on against the appellants. Since the burden to establish classification under Heading 56.06 rested on the Department and was not discharged, the Board circular and earlier Tribunal ruling supported exclusion of fancy yarn without core yarn from that heading. Duty and penalty were therefore set aside. en-us Wed, 20 Sep 2000 00:00:00 +0530 Thu, 15 Dec 2011 15:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95860 Taspa Yarn was held not classifiable under Tariff Heading 56.06 as special yarn because the Department did not prove the presence of core yarn. The manufacture was found identical to the process considered in Pratik Crimpers, and no sample was drawn from the appellants' factory for testing. A test report relating to another manufacturer could not be relied on against the appellants. Since the burden to establish classification under Heading 56.06 rested on the Department and was not discharged, the Board circular and earlier Tribunal ruling supported exclusion of fancy yarn without core yarn from that heading. Duty and penalty were therefore set aside. Case-Laws Central Excise Wed, 20 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95860