https://www.taxtmi.com/caselaws?id=210648 80% cotton and 20% wool knitted boys sweaters were treated as blended knitwear rather than pure cotton sweaters because the drawback entries distinguished cotton sweaters under heading 6105 from blended knitwear under heading 6007. Applying the rule of classification by the most specific description, the wool content made the goods ineligible for classification as cotton sweaters, so heading 6007 applied. On that basis, the demand for recovery of excess drawback was found legally sustainable and was upheld against the assessee. en-us Wed, 09 Dec 2009 00:00:00 +0530 Mon, 20 Feb 2012 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210648 80% cotton and 20% wool knitted boys sweaters were treated as blended knitwear rather than pure cotton sweaters because the drawback entries distinguished cotton sweaters under heading 6105 from blended knitwear under heading 6007. Applying the rule of classification by the most specific description, the wool content made the goods ineligible for classification as cotton sweaters, so heading 6007 applied. On that basis, the demand for recovery of excess drawback was found legally sustainable and was upheld against the assessee. Case-Laws Central Excise Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210648