https://www.taxtmi.com/caselaws?id=203036 Cotton lycra core spun yarn was analysed for tariff classification and treated as a single yarn under sub-heading 5205.11. The product was made with a lycra or spandex core covered by cotton fibres drawn from roving, and the analysis held that this did not amount to gimped yarn because gimped yarn requires yarns as both core and covering material. The amended tariff structure and HSN notes supported classification according to the predominant textile material, and cotton predominated by weight, placing the goods in Chapter 52. The reasoning also rejected classification under sub-heading 5205.90. en-us Tue, 14 Dec 2010 00:00:00 +0530 Thu, 06 Jun 2013 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203036 Cotton lycra core spun yarn was analysed for tariff classification and treated as a single yarn under sub-heading 5205.11. The product was made with a lycra or spandex core covered by cotton fibres drawn from roving, and the analysis held that this did not amount to gimped yarn because gimped yarn requires yarns as both core and covering material. The amended tariff structure and HSN notes supported classification according to the predominant textile material, and cotton predominated by weight, placing the goods in Chapter 52. The reasoning also rejected classification under sub-heading 5205.90. Case-Laws Central Excise Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203036