1998 (7) TMI 197

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....t. Shri K.K. Anand, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue to be decided in these appeals filed by the Revenue is whether "blended spun yarn" produced and cleared by the respondents falls for classification under T.I. 18-III(i) as contended by the assessees (and upheld by the lower appellate authority) or under T.I. 18-III(ii) as claimed by....

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.... waste of non-cellulosic origin and man-made cellulosic fibre in which the cellulosic fibre content predominates by weight, cannot be said to contain man-made fibres of non-cellulosic origin, as synthetic waste is not fibre, and hence such yarn is classifiable under T.I. 18-III(i) and not under T.I. 18-III(ii). The Tribunal held that the Department's contention that the waste cannot be blended wit....