https://www.taxtmi.com/caselaws?id=168205 The Tribunal determined that Taspa yarn should be classified under Heading 56.06 of the Central Excise Tariff Act as a special yarn due to its unique construction involving deliberate irregularities, deviating from normal yarn structures. Expert opinions and previous decisions supported this classification, emphasizing the broad scope of Heading 56.06 to include any yarn with special construction. Conflicting interpretations by different benches led the Tribunal to recommend the constitution of a Larger Bench for a conclusive resolution on the classification of Taspa yarn. en-us Wed, 01 Apr 1998 00:00:00 +0530 Mon, 02 Feb 2015 12:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168205 The Tribunal determined that Taspa yarn should be classified under Heading 56.06 of the Central Excise Tariff Act as a special yarn due to its unique construction involving deliberate irregularities, deviating from normal yarn structures. Expert opinions and previous decisions supported this classification, emphasizing the broad scope of Heading 56.06 to include any yarn with special construction. Conflicting interpretations by different benches led the Tribunal to recommend the constitution of a Larger Bench for a conclusive resolution on the classification of Taspa yarn. Case-Laws Central Excise Wed, 01 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168205