https://www.taxtmi.com/caselaws?id=339861 Mixed waste arising from the manufacture of cotton dyed yarn and cotton blended yarn was classified by applying the predominance test for textile mixtures under the tariff notes for Chapters 50 to 55. Because the waste was not maintained separately and cotton predominated by weight over the other textile material, it was treated as falling under Chapter 52. On that basis, the waste was held not liable to duty, and the demand and penalties were not sustainable. en-us Thu, 16 Feb 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339861 Mixed waste arising from the manufacture of cotton dyed yarn and cotton blended yarn was classified by applying the predominance test for textile mixtures under the tariff notes for Chapters 50 to 55. Because the waste was not maintained separately and cotton predominated by weight over the other textile material, it was treated as falling under Chapter 52. On that basis, the waste was held not liable to duty, and the demand and penalties were not sustainable. Case-Laws Central Excise Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339861