https://www.taxtmi.com/caselaws?id=342254 Polyester Covered Yarn and Nylon Covered Yarn made by air covering were held not to be gimped yarn under Heading 5606, because the evidence showed the core yarn was air mingled with Lycra/Spandex and not spirally wound, wrapped, or secured by binder or tie yarn. Applying Chapter Note 3 of Section XI, the HSN explanatory material, and Rule 3(a) of the Interpretation Rules, the Court accepted the concurrent factual findings that the products were air mingled yarn. As polyester or nylon predominated by weight, the goods were correctly classified under Heading 5402 as synthetic filament yarn, and the challenge to the Revenue's classification failed. en-us Thu, 27 Apr 2017 00:00:00 +0530 Thu, 24 Aug 2017 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342254 Polyester Covered Yarn and Nylon Covered Yarn made by air covering were held not to be gimped yarn under Heading 5606, because the evidence showed the core yarn was air mingled with Lycra/Spandex and not spirally wound, wrapped, or secured by binder or tie yarn. Applying Chapter Note 3 of Section XI, the HSN explanatory material, and Rule 3(a) of the Interpretation Rules, the Court accepted the concurrent factual findings that the products were air mingled yarn. As polyester or nylon predominated by weight, the goods were correctly classified under Heading 5402 as synthetic filament yarn, and the challenge to the Revenue's classification failed. Case-Laws Central Excise Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342254