1997 (8) TMI 281

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....Respondent. [Order per : T.P. Nambiar, Member (J)]. - The present appeal is filed by the appellants against the order passed by the CCE (Appeals), Kochi, in Order No. 241/91, dated 30-7-1991. In terms of that order he held that 100% acrylic spun yarn are correctly classifiable under Heading 5504.39. The appellants in the grounds of appeal has stated that the CCE (A) has failed to observe tha....

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....on of the appellants is that acrylic yarn is covered by sub-heading 5504.32 as it does not contain any other synthetic staple fibre. It is now seen that sub-heading 5504.31, 5504.32 and 5504.39 are sub-classifications of yarn in which acrylic or modacrylic staple fibre predominates by weight. It is seen that these three sub-headings are followed by the following description : "Yarn in which acr....

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....usly is not a blend of acrylic fibre and other fibres and therefore it will not fall within the scope of sub-heading 5504.32. But the learned lower authorities have no basis to classify it under 5504.90 in view of the fact that the next entry is 5504.39. In that view of the matter the right classification is under 5504.39 and not under 5504.90 as was held in the impugned order. In this view of the....