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    <title>2018 (3) TMI 265 - CESTAT CHANDIGARH</title>
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    <description>Mixed textile waste generated in the manufacture of cotton dyed yarn and cotton blended yarn was classified by reference to the textile material predominating by weight, because the waste remained unsorted and consisted of mixed fibres. Applying the tariff rule for mixtures of textile materials, the Tribunal treated the waste as cotton waste under the cotton chapter. On that basis, the waste was held not to attract duty, and the demand failed in favour of the assessee.</description>
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      <description>Mixed textile waste generated in the manufacture of cotton dyed yarn and cotton blended yarn was classified by reference to the textile material predominating by weight, because the waste remained unsorted and consisted of mixed fibres. Applying the tariff rule for mixtures of textile materials, the Tribunal treated the waste as cotton waste under the cotton chapter. On that basis, the waste was held not to attract duty, and the demand failed in favour of the assessee.</description>
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