https://www.taxtmi.com/caselaws?id=366566 Mixed textile waste arising from the manufacture of cotton dyed yarn and cotton blended yarn is to be classified by the predominating fibre under the relevant tariff note for Chapters 50 to 55. Where cotton predominates by weight over the other textile material, the waste is treated as cotton waste under Chapter 52 and not as waste of cotton blended yarn under Chapter 55. The fact that the waste was not separately segregated does not change its tariff classification. On that basis, the waste is not liable to duty. en-us Mon, 20 Aug 2018 00:00:00 +0530 Fri, 07 Sep 2018 07:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366566 Mixed textile waste arising from the manufacture of cotton dyed yarn and cotton blended yarn is to be classified by the predominating fibre under the relevant tariff note for Chapters 50 to 55. Where cotton predominates by weight over the other textile material, the waste is treated as cotton waste under Chapter 52 and not as waste of cotton blended yarn under Chapter 55. The fact that the waste was not separately segregated does not change its tariff classification. On that basis, the waste is not liable to duty. Case-Laws Central Excise Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366566