https://www.taxtmi.com/caselaws?id=46515 Taspa yarn was held correctly classifiable as special yarn under Heading 56.06 because the evidence showed deliberate intertwisting of two yarns with a base yarn and covering yarn to create a special effect yarn with slub effect. The Court accepted the factual findings that the product contained core yarn and was made with special attachments, taking it outside simple doubled yarn under Chapters 50 to 55. Earlier conflicting classification rulings were found unhelpful on these facts. The classification was upheld, and the excise duty demand and penalty were sustained. en-us Thu, 13 Mar 2003 00:00:00 +0530 Sat, 21 Jun 2014 23:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46515 Taspa yarn was held correctly classifiable as special yarn under Heading 56.06 because the evidence showed deliberate intertwisting of two yarns with a base yarn and covering yarn to create a special effect yarn with slub effect. The Court accepted the factual findings that the product contained core yarn and was made with special attachments, taking it outside simple doubled yarn under Chapters 50 to 55. Earlier conflicting classification rulings were found unhelpful on these facts. The classification was upheld, and the excise duty demand and penalty were sustained. Case-Laws Central Excise Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46515