https://www.taxtmi.com/caselaws?id=44524 Blended yarn composed of polyester, cotton and polynosic was held not to fall within either Item 18E as non-cellulosic spun yarn or Item 18-III(ii) as yarn of cellulosic origin. Applying the recognised classification principles, the SC accepted the Tribunal's assessment of the yarn composition and found no reason to depart from its view that the competing specific tariff entries were inapplicable. The residuary entry was therefore upheld, and the claims under both specific items failed. en-us Wed, 19 Feb 1997 00:00:00 +0530 Fri, 08 Apr 2016 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44524 Blended yarn composed of polyester, cotton and polynosic was held not to fall within either Item 18E as non-cellulosic spun yarn or Item 18-III(ii) as yarn of cellulosic origin. Applying the recognised classification principles, the SC accepted the Tribunal's assessment of the yarn composition and found no reason to depart from its view that the competing specific tariff entries were inapplicable. The residuary entry was therefore upheld, and the claims under both specific items failed. Case-Laws Central Excise Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44524