https://www.taxtmi.com/caselaws?id=40743 Nylon twine was treated as a distinct manufactured product and classified under Item 68 rather than as yarn under Item 18 of the Central Excise Tariff. The decisive test was commercial parlance: twisting yarn into twine produced a marketable article with a different name, character and use. ISI specifications were not treated as controlling, and the absence of an explanatory entry in Item 18 comparable to other tariff items supported exclusion from the yarn heading. Prior collection of duty at the yarn stage did not alter the classification once Item 68 applied. en-us Wed, 31 Oct 1979 00:00:00 +0530 Fri, 14 May 2010 12:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40743 Nylon twine was treated as a distinct manufactured product and classified under Item 68 rather than as yarn under Item 18 of the Central Excise Tariff. The decisive test was commercial parlance: twisting yarn into twine produced a marketable article with a different name, character and use. ISI specifications were not treated as controlling, and the absence of an explanatory entry in Item 18 comparable to other tariff items supported exclusion from the yarn heading. Prior collection of duty at the yarn stage did not alter the classification once Item 68 applied. Case-Laws Central Excise Wed, 31 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40743