https://www.taxtmi.com/caselaws?id=96506 Carded gilled sliver consisting of more than 50% wool by weight was classifiable as carded wool under sub-heading 5102.11, not under the residual non-wool sub-heading 5102.90, because Heading 51.02 distinguished wool goods from goods other than wool and reserved 5102.90 for tops and similar goods not of wool. As the product was admitted to be carded wool and not combed wool, it also fell within Sl. No. 2 of Notification No. 50/87-C.E., which covered carded wool. The adjudicating authority's classification was therefore upheld and the Revenue challenge failed. en-us Wed, 22 Dec 1999 00:00:00 +0530 Mon, 02 Jan 2012 18:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96506 Carded gilled sliver consisting of more than 50% wool by weight was classifiable as carded wool under sub-heading 5102.11, not under the residual non-wool sub-heading 5102.90, because Heading 51.02 distinguished wool goods from goods other than wool and reserved 5102.90 for tops and similar goods not of wool. As the product was admitted to be carded wool and not combed wool, it also fell within Sl. No. 2 of Notification No. 50/87-C.E., which covered carded wool. The adjudicating authority's classification was therefore upheld and the Revenue challenge failed. Case-Laws Central Excise Wed, 22 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96506