https://www.taxtmi.com/caselaws?id=115098 Polypropylene twines manufactured from polypropylene granules were held classifiable under Heading 39.26 as plastic articles, not under Heading 56.07 as twine. Heading 56.07 applies to twine, cordage, ropes and cables of textile character in Section XI, and the absence of any material showing textile yarn or textile material was decisive. The principle of the most specific description did not aid classification under Heading 56.07 because that heading is confined to textile twines. Classification therefore depended on the material composition of the product, and a polypropylene article could not be treated as twine under Section XI. en-us Thu, 03 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 17:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115098 Polypropylene twines manufactured from polypropylene granules were held classifiable under Heading 39.26 as plastic articles, not under Heading 56.07 as twine. Heading 56.07 applies to twine, cordage, ropes and cables of textile character in Section XI, and the absence of any material showing textile yarn or textile material was decisive. The principle of the most specific description did not aid classification under Heading 56.07 because that heading is confined to textile twines. Classification therefore depended on the material composition of the product, and a polypropylene article could not be treated as twine under Section XI. Case-Laws Central Excise Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115098