https://www.taxtmi.com/caselaws?id=118400 Tariff classification of air-texturised yarn depends on the character of the finished product under the HSN and reliable technical evidence, not merely on the machine or process used. Departmental and independent test reports, including laboratory and SASMIRA reports, described the product as multiple or multifold yarn rather than textured yarn. The VJTI opinion was treated as unreliable because of inconsistencies, incomplete responses to departmental queries, and inadequate application of the HSN definition of textured yarn. On that basis, the product was classified as multifold yarn under Chapter sub-headings 5402.61 and 5402.62, and the claim that it was textured yarn under 5402.31 and 5402.32 was not accepted. en-us Fri, 05 May 2006 00:00:00 +0530 Sat, 30 Jun 2012 14:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118400 Tariff classification of air-texturised yarn depends on the character of the finished product under the HSN and reliable technical evidence, not merely on the machine or process used. Departmental and independent test reports, including laboratory and SASMIRA reports, described the product as multiple or multifold yarn rather than textured yarn. The VJTI opinion was treated as unreliable because of inconsistencies, incomplete responses to departmental queries, and inadequate application of the HSN definition of textured yarn. On that basis, the product was classified as multifold yarn under Chapter sub-headings 5402.61 and 5402.62, and the claim that it was textured yarn under 5402.31 and 5402.32 was not accepted. Case-Laws Central Excise Fri, 05 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118400