https://www.taxtmi.com/caselaws?id=106546 The Tribunal allowed the appeal, overturning the Collector of Central Excise (Appeals)'s classification of goods under tariff item 56.06 and reinstating the Assistant Collector's classification under tariff item 55.04. The decision was based on the composition of the yarn, the absence of novelty yarn characteristics, and the applicability of the HSN Note, leading to the conclusion that the goods should be classified under tariff item 55.04. en-us Tue, 03 Nov 1998 00:00:00 +0530 Wed, 14 Mar 2012 16:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106546 The Tribunal allowed the appeal, overturning the Collector of Central Excise (Appeals)'s classification of goods under tariff item 56.06 and reinstating the Assistant Collector's classification under tariff item 55.04. The decision was based on the composition of the yarn, the absence of novelty yarn characteristics, and the applicability of the HSN Note, leading to the conclusion that the goods should be classified under tariff item 55.04. Case-Laws Central Excise Tue, 03 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106546