https://www.taxtmi.com/caselaws?id=54124 Cotton yarn containing polyester staple fibre was examined for tariff classification where the applicable sub-heading depended on a 40% quantitative threshold. The Tribunal applied the accepted tolerance limit to the test results and treated the polyester content as satisfying that threshold, supporting classification under CET sub-heading 5204.21 rather than 5204.29. On that basis, the differential duty demand and penalty were set aside. The governing principle stated is that, where tariff classification turns on a measured percentage, the test result may be assessed with the accepted tolerance margin and classification must follow the entry the goods meet on that basis. en-us Thu, 07 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54124 Cotton yarn containing polyester staple fibre was examined for tariff classification where the applicable sub-heading depended on a 40% quantitative threshold. The Tribunal applied the accepted tolerance limit to the test results and treated the polyester content as satisfying that threshold, supporting classification under CET sub-heading 5204.21 rather than 5204.29. On that basis, the differential duty demand and penalty were set aside. The governing principle stated is that, where tariff classification turns on a measured percentage, the test result may be assessed with the accepted tolerance margin and classification must follow the entry the goods meet on that basis. Case-Laws Central Excise Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54124