https://www.taxtmi.com/caselaws?id=166095 Blended yarn of wool and staple fibre of cellulosic or non-cellulosic origin, with wool content below 40%, was not liable to central excise duty under Item 18 or 18A of the Central Excise Tariff Schedule for the relevant period. The classification could not be sustained on a predominant fibre test where the statute did not provide for it, and blended yarn was treated as brought within excisable coverage only when Item 18-E was specifically introduced. The duty demand was therefore unsustainable, and the assessee obtained consequential relief. en-us Thu, 24 Mar 1983 00:00:00 +0530 Mon, 25 Aug 2014 16:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166095 Blended yarn of wool and staple fibre of cellulosic or non-cellulosic origin, with wool content below 40%, was not liable to central excise duty under Item 18 or 18A of the Central Excise Tariff Schedule for the relevant period. The classification could not be sustained on a predominant fibre test where the statute did not provide for it, and blended yarn was treated as brought within excisable coverage only when Item 18-E was specifically introduced. The duty demand was therefore unsustainable, and the assessee obtained consequential relief. Case-Laws Central Excise Thu, 24 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166095