https://www.taxtmi.com/caselaws?id=166703 Multiple yarn produced by doubling and twisting two different yarns was held classifiable under Tariff Item 18E as "yarn, all sorts, not elsewhere specified", because the tariff wording then in force contained no restriction limiting it to spun yarn. The product was marketed and known as yarn, fell within the specific yarn entry, and could not be shifted to the residuary Item 68 merely because a later amendment introduced an express spun-yarn restriction. The specific yarn entry prevailed over the residuary classification, and the departmental classification and demand were upheld. en-us Thu, 01 Sep 1983 00:00:00 +0530 Fri, 31 Oct 2014 16:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166703 Multiple yarn produced by doubling and twisting two different yarns was held classifiable under Tariff Item 18E as "yarn, all sorts, not elsewhere specified", because the tariff wording then in force contained no restriction limiting it to spun yarn. The product was marketed and known as yarn, fell within the specific yarn entry, and could not be shifted to the residuary Item 68 merely because a later amendment introduced an express spun-yarn restriction. The specific yarn entry prevailed over the residuary classification, and the departmental classification and demand were upheld. Case-Laws Central Excise Thu, 01 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166703