https://www.taxtmi.com/caselaws?id=109101 Mill neps were held not to be textile material classifiable under Chapter Heading 5601.00 because, in ordinary trade and technical understanding, they are small knot-like aggregates of tightly entangled fibres and do not become yarn containing other textile material merely by being added to blended yarn. The Tribunal therefore rejected the Revenue's classification approach. As the classification foundation for the duty demand failed, the allied confiscation and penalty also could not stand, and the reasoning on suppression and the extended period did not survive. en-us Tue, 05 May 1998 00:00:00 +0530 Thu, 05 Apr 2012 18:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109101 Mill neps were held not to be textile material classifiable under Chapter Heading 5601.00 because, in ordinary trade and technical understanding, they are small knot-like aggregates of tightly entangled fibres and do not become yarn containing other textile material merely by being added to blended yarn. The Tribunal therefore rejected the Revenue's classification approach. As the classification foundation for the duty demand failed, the allied confiscation and penalty also could not stand, and the reasoning on suppression and the extended period did not survive. Case-Laws Central Excise Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109101