https://www.taxtmi.com/caselaws?id=123725 Entitlement to nil rate of duty under Notification No. 6/2002 for blended yarn turned on the actual composition of the goods and the surrounding evidence, not merely the invoice description. Although the invoice showed a 70:30 blend, the purchase order, laboratory test reports and the parties' conduct supported the conclusion that the yarn was intended to be cleared as exempt and that the polyester content remained below the disqualifying threshold. The 70:30 description, though ordinarily significant, did not override the evidence establishing exemption eligibility. The appellant was therefore entitled to the exemption. en-us Wed, 25 Jun 2008 00:00:00 +0530 Wed, 19 Sep 2012 16:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123725 Entitlement to nil rate of duty under Notification No. 6/2002 for blended yarn turned on the actual composition of the goods and the surrounding evidence, not merely the invoice description. Although the invoice showed a 70:30 blend, the purchase order, laboratory test reports and the parties' conduct supported the conclusion that the yarn was intended to be cleared as exempt and that the polyester content remained below the disqualifying threshold. The 70:30 description, though ordinarily significant, did not override the evidence establishing exemption eligibility. The appellant was therefore entitled to the exemption. Case-Laws Central Excise Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123725