https://www.taxtmi.com/caselaws?id=165770 Mixed-fibre yarn duty was required to be assessed on the fibre content of the goods in their traded commercial condition, not on laboratory results taken on an oven-dry basis. Accepted technical material showed normal moisture regain for wool, terene and rayon, so the dry-test weights had to be adjusted by the appropriate moisture content before determining duty. On that corrected basis, the petitioners' contention was accepted and the earlier appellate order was set aside, with the matter remitted for fresh adjudication on the true fibre composition. en-us Tue, 30 Dec 1980 00:00:00 +0530 Mon, 11 Aug 2014 16:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165770 Mixed-fibre yarn duty was required to be assessed on the fibre content of the goods in their traded commercial condition, not on laboratory results taken on an oven-dry basis. Accepted technical material showed normal moisture regain for wool, terene and rayon, so the dry-test weights had to be adjusted by the appropriate moisture content before determining duty. On that corrected basis, the petitioners' contention was accepted and the earlier appellate order was set aside, with the matter remitted for fresh adjudication on the true fibre composition. Case-Laws Central Excise Tue, 30 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165770