https://www.taxtmi.com/caselaws?id=3783 Blankets manufactured from shoddy yarn were treated as blankets of wool because the tariff did not define the expression and Note 2(A) of Section XI required mixed textile goods in Chapters 56 to 63 to be classified by the textile material predominating by weight. Since wool predominated and there was no express exclusion for regenerated or garneted wool, such blankets fell within the wool category for exemption purposes under Serial No. 152(a) of Notification No. 4/97. The exemption scheme was read as consistently covering shoddy-yarn blankets, with later notifications adding only a value ceiling. en-us Wed, 14 Nov 2007 00:00:00 +0530 Wed, 30 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3783 Blankets manufactured from shoddy yarn were treated as blankets of wool because the tariff did not define the expression and Note 2(A) of Section XI required mixed textile goods in Chapters 56 to 63 to be classified by the textile material predominating by weight. Since wool predominated and there was no express exclusion for regenerated or garneted wool, such blankets fell within the wool category for exemption purposes under Serial No. 152(a) of Notification No. 4/97. The exemption scheme was read as consistently covering shoddy-yarn blankets, with later notifications adding only a value ceiling. Case-Laws Central Excise Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3783