https://www.taxtmi.com/caselaws?id=44643 Classification of yarn made from viscose staple fibre and non-cellulosic soft waste turned on whether the inputs could be treated as synthetic staple fibre. The Tribunal found that they could not, and on that basis placed the yarn under Heading 55.05 of the Central Excise Tariff. That view was consistent with the departmental stance and Board Circular No. 23/90 dated 1-11-1990, so no interference was called for. The proper classification was therefore sustained under Heading 55.05 rather than Heading 55.06, and the revenue's appeal failed. en-us Wed, 30 Jul 1997 00:00:00 +0530 Fri, 02 Jul 2010 16:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44643 Classification of yarn made from viscose staple fibre and non-cellulosic soft waste turned on whether the inputs could be treated as synthetic staple fibre. The Tribunal found that they could not, and on that basis placed the yarn under Heading 55.05 of the Central Excise Tariff. That view was consistent with the departmental stance and Board Circular No. 23/90 dated 1-11-1990, so no interference was called for. The proper classification was therefore sustained under Heading 55.05 rather than Heading 55.06, and the revenue's appeal failed. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44643