https://www.taxtmi.com/caselaws?id=156707 Where a tariff or sales tax schedule contains no specific entry for mixed or blended yarn, classification turns on the predominant constituent that preserves the commodity's commercial identity. Yarn containing 80 per cent to 85 per cent cotton and 15 per cent to 20 per cent viscose was treated as cotton yarn because the cotton component remained dominant and identity-forming, and the addition of viscose did not create a commercially distinct article. On that basis, the goods fell within the cotton yarn entry and not the residuary taxable entry. en-us Wed, 24 Apr 1991 00:00:00 +0530 Mon, 23 Sep 2013 18:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156707 Where a tariff or sales tax schedule contains no specific entry for mixed or blended yarn, classification turns on the predominant constituent that preserves the commodity's commercial identity. Yarn containing 80 per cent to 85 per cent cotton and 15 per cent to 20 per cent viscose was treated as cotton yarn because the cotton component remained dominant and identity-forming, and the addition of viscose did not create a commercially distinct article. On that basis, the goods fell within the cotton yarn entry and not the residuary taxable entry. Case-Laws VAT and Sales Tax Wed, 24 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156707