https://www.taxtmi.com/caselaws?id=105583 For Chapter IVA of the Customs Act, 1962 and the connected notification, "synthetic yarn" was construed in a broad, purposive sense to include viscose filament yarn. The analysis states that the preventive scheme was designed to curb large-scale smuggling and was not to be confined by strict tariff classification under the Customs and Central Excise Tariff. Although viscose yarn was classified in the tariff as artificial filament yarn, that nomenclature was not treated as decisive for Chapter IVA. On that reading, viscose filament yarn fell within the expression "synthetic yarn", and the original confiscation and penalty order was restored. en-us Tue, 18 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105583 For Chapter IVA of the Customs Act, 1962 and the connected notification, "synthetic yarn" was construed in a broad, purposive sense to include viscose filament yarn. The analysis states that the preventive scheme was designed to curb large-scale smuggling and was not to be confined by strict tariff classification under the Customs and Central Excise Tariff. Although viscose yarn was classified in the tariff as artificial filament yarn, that nomenclature was not treated as decisive for Chapter IVA. On that reading, viscose filament yarn fell within the expression "synthetic yarn", and the original confiscation and penalty order was restored. Case-Laws Customs Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105583