https://www.taxtmi.com/caselaws?id=337409 Nylon/viscose fabrics with zari were examined for tariff classification and exemption entitlement. On their actual composition, the goods were treated as falling under Heading 5409 rather than Heading 5508, because the presence of viscose did not make them staple-fibre fabric. As two effective rates were available under the exemption notifications, the assessee was entitled to claim the more beneficial rate for the goods. The department's contrary tariff assumption could not justify denial of that benefit, and clearance at the lower effective rate was permitted without filing a fresh classification list. en-us Fri, 19 Aug 2016 00:00:00 +0530 Tue, 30 Jan 2018 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337409 Nylon/viscose fabrics with zari were examined for tariff classification and exemption entitlement. On their actual composition, the goods were treated as falling under Heading 5409 rather than Heading 5508, because the presence of viscose did not make them staple-fibre fabric. As two effective rates were available under the exemption notifications, the assessee was entitled to claim the more beneficial rate for the goods. The department's contrary tariff assumption could not justify denial of that benefit, and clearance at the lower effective rate was permitted without filing a fresh classification list. Case-Laws Central Excise Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337409