https://www.taxtmi.com/highlights?id=50835 Classification of services - Synthetic Filament Yarn - The moment the yarn is of multifilament nature, it goes out of Heading 5402. Therefore, as far as the tariff entries till 2004-05 are concerned, the assessee’s contention of classification under 5404.90 cannot be accepted. From 2005-06 also, the heading remains of synthetic monofilament yarn of 67 decitex or more. Therefore, from 2005-06 the Heading is not applicable to the appellants on the basis of the Chemical Examiners report. en-us Mon, 23 Dec 2019 11:15:19 +0530 Mon, 23 Dec 2019 11:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50835 Classification of services - Synthetic Filament Yarn - The moment the yarn is of multifilament nature, it goes out of Heading 5402. Therefore, as far as the tariff entries till 2004-05 are concerned, the assessee’s contention of classification under 5404.90 cannot be accepted. From 2005-06 also, the heading remains of synthetic monofilament yarn of 67 decitex or more. Therefore, from 2005-06 the Heading is not applicable to the appellants on the basis of the Chemical Examiners report. Highlights Central Excise Mon, 23 Dec 2019 11:15:19 +0530 https://www.taxtmi.com/highlights?id=50835