1997 (11) TMI 155

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....ellant. Shri Satnam Singh, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - Appellant, a manufacturer, inter alia, of yarn consisting of 48% Polyester, 48% viscose and 4% Flax or Ramie, filed classification list for the same, claiming its classification under sub-heading 5504.22 which was approved by the Assistant Collector. The Assistant Collector later issued a show....

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....partment's appeal and set aside the Assistant Collector's order. The order-in-appeal passed by the Collector (Appeals) is under challenge in the present appeal. 2. Shri Prakash Shah, learned Advocate, appeared for the appellant. He submitted that Heading 55.04 would apply only if polyester staple fibre predominated in the yarn. In the subject product polyester does not predominate and henc....

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....eight, then the fibre or yarn which attracts the higher rate of duty payable shall be the predominant yarn and the yarn shall be classifiable under the heading applicable to such yarn. He supported the impugned order. 4. We have considered the rival submissions. We have perused the record. We find that the Collector (Appeals) has decided the matter correctly and the application of Section ....

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....be (emphasis added). It is thus clear that the yarn attracting the higher duty will decide the classification when the product consists of equal percentage of two varieties of yarn or fibre. This will be for such classification under a Chapter or Heading as the case may be. We see no merit in the submission that this criterion is only to decide the classification as between two Chapters and that i....