https://www.taxtmi.com/caselaws?id=99828 Blended cotton yarn, cotton fabrics, flax yarn and flax fabrics classified under Chapters 52 and 53 were held eligible for concessional duty under the exemption notifications because the expressions "cotton" and "flax" were to be read consistently with the tariff classification rules. In the absence of any separate definition in the notifications, textile mixtures were treated according to the fibre predominating by weight, so the fact that the goods were not wholly cotton or wholly flax did not defeat the exemption. A Supreme Court ruling on a different tariff entry and differently worded exemption was distinguished, and the earlier Tribunal view on predominance was followed. en-us Thu, 14 Sep 2000 00:00:00 +0530 Mon, 30 Jan 2012 12:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99828 Blended cotton yarn, cotton fabrics, flax yarn and flax fabrics classified under Chapters 52 and 53 were held eligible for concessional duty under the exemption notifications because the expressions "cotton" and "flax" were to be read consistently with the tariff classification rules. In the absence of any separate definition in the notifications, textile mixtures were treated according to the fibre predominating by weight, so the fact that the goods were not wholly cotton or wholly flax did not defeat the exemption. A Supreme Court ruling on a different tariff entry and differently worded exemption was distinguished, and the earlier Tribunal view on predominance was followed. Case-Laws Central Excise Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99828