https://www.taxtmi.com/caselaws?id=1736 Cotton core yarn containing more than 85% cotton and manufactured with the aid of power was treated as single yarn under CSH 5205.11 rather than the residual entry for other yarn, because its composition and manufacturing process matched the heading structure and HSN understanding. The penalty under the excise rules was removed, as the dispute was essentially one of classification and did not warrant penal consequences on the facts. Modvat credit and abatement were recognised in principle, but the credit claim required documentary verification of duty payment on inputs, so the matter was remanded for limited examination of that issue. en-us Tue, 03 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1736 Cotton core yarn containing more than 85% cotton and manufactured with the aid of power was treated as single yarn under CSH 5205.11 rather than the residual entry for other yarn, because its composition and manufacturing process matched the heading structure and HSN understanding. The penalty under the excise rules was removed, as the dispute was essentially one of classification and did not warrant penal consequences on the facts. Modvat credit and abatement were recognised in principle, but the credit claim required documentary verification of duty payment on inputs, so the matter was remanded for limited examination of that issue. Case-Laws Central Excise Tue, 03 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1736