1996 (3) TMI 223

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....ridharan, Advocate, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue appeal is directed against Order-in-Appeal No. 280-CE/CHG/87. The question that falls for determination is the classification of spun yarn containing a mixture of wool 50%, viscose 35% and nylon 15%. The Collector (Appeals) held in favour of the respondents on the ground that under the provisions....

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....ch yarn or fabric would be classifiable under the heading applicable to that Chapter. The DR further submits that in this case nylon with viscose constitute 50% of the product and since this is equal to 50% of wool, the product would need to be classified in accordance with the provisions in Note 2(C). He submits that viscose and nylon have to be treated as one block since the Chapter Notes themse....

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....ht. The nylon and viscose are clearly two different items, one being synthetic and other artificial as defined under Note 2(D) itself. There is therefore no warrant for treating the two fibres as one block and to proceed to classify the goods on that assumption. On the other hand, Note 2(A) clearly says that a mixture of two or more textile materials are to be classified as if consisting wholly of....