1998 (4) TMI 261

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....ndent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Ruby Mills Ltd., Bombay, the issue for our consideration is whether the blended yarn composed of 48% acrylic fibers and 52% viscose fibers is to be classified under Item No. 18III(i) or Item No. 18III(ii) of the erstwhile Central Excise Tariff. The Addl. Collector of Central Excise, Bombay had taken a view that the bl....

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....lended yarn in question, the Acrylic fiber content was 48%. Acrylic fiber is a fiber of non-cellulosic origin. According to the Fair Child Dictionary of Textiles at page 398 (Third Printing 1974) non-cellulosic synthetic fiber has been defined as under :- "Man-made fibers that are produced from chemical polymers other than cellulose. Nylon, acrylic, modacrylic, polyester olefin and spandex are ....

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.... oxide and hydrocyanic acid. It is derived from the addition of hydrogen cyanide to acetylene in the presence of a cuprous chloride catalyst or by the catalytic dehydration of ethylene cyanohydrin. See Acrylic Fiber. 7. The cellulose has been defined at page 112 as under : "The basic substance which is contained in all vegetable fibres and certain man-made fibers. It is a carbohydrate a....

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....n the present case, the acrylic fiber and viscose fiber in the resultant yarn were not equal in weight. Therefore, the Explanation III under Item No. 18 is not applicable to the yarn in question. 9. In the case of Bengal National Textile Ltd. v. Jt. Secretary & Others - 1979 (4) E.L.T. (J 664), the matter related to the interpretation of Notification No. 52/72-C.E., dated 17-3-1972. In the....