https://www.taxtmi.com/caselaws?id=97243 Synthetic polyester spun yarn was treated as classifiable under Heading 55.04 as polyester staple fibre yarn because excise classification depends on the commercial sense of yarn as a spun strand fit for weaving, knitting or similar use. The Tribunal held that the absence of a specific fibre-length test did not override the chemical reports and admitted facts showing the goods were manufactured from synthetic waste and were in the nature of staple fibre yarn. Classification was decided in favour of the Revenue, while the redemption fine and penalty were reduced. en-us Fri, 24 Aug 2001 00:00:00 +0530 Mon, 16 Jan 2012 10:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97243 Synthetic polyester spun yarn was treated as classifiable under Heading 55.04 as polyester staple fibre yarn because excise classification depends on the commercial sense of yarn as a spun strand fit for weaving, knitting or similar use. The Tribunal held that the absence of a specific fibre-length test did not override the chemical reports and admitted facts showing the goods were manufactured from synthetic waste and were in the nature of staple fibre yarn. Classification was decided in favour of the Revenue, while the redemption fine and penalty were reduced. Case-Laws Central Excise Fri, 24 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97243