https://www.taxtmi.com/caselaws?id=102281 Tariff classification of yarn depended on proof that it was made from polyester staple fibre of uniform length; absent satisfactory evidence of that factual basis, the higher classification under Heading 5506 could not be sustained. The record also indicated purchases described as sub-standard fibre and the departmental case was weakened by rejection of a chemical report and later inspection-based material being used for an earlier period. The demand related to the disputed classification therefore failed, while only the conceded duty component remained unaffected. Penalty was reduced in light of the mixed duty result, and confiscation was set aside by way of consequential relief. en-us Fri, 02 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 13:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102281 Tariff classification of yarn depended on proof that it was made from polyester staple fibre of uniform length; absent satisfactory evidence of that factual basis, the higher classification under Heading 5506 could not be sustained. The record also indicated purchases described as sub-standard fibre and the departmental case was weakened by rejection of a chemical report and later inspection-based material being used for an earlier period. The demand related to the disputed classification therefore failed, while only the conceded duty component remained unaffected. Penalty was reduced in light of the mixed duty result, and confiscation was set aside by way of consequential relief. Case-Laws Central Excise Fri, 02 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102281