2014 (2) TMI 640

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....ial), for the Appellant. Sri B.L. Soni, SDR, for the Respondent. ORDER The appellant had exported 50% viscose, 45% cotton, blended, knitted ladies blouse and claimed drawback for the products under Heading 610602 of the Drawback Schedule. The relevant entries relating to Heading 6106 which are reproduced below :- 6106 Women's or Girls' blouses, shirts and shirtblouses, knitted or cr....

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....de by using of yarn in which cotton and man-made fibre was blended at the time of spinning yarn. Therefore Revenue proposed classification of the goods under 610607 which is a residual entry with the description of goods as 'of others'. The original authority held that there was a misdeclaration of the goods inasmuch as the blending was not at the yarn stage. He confiscated the goods under Section....

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....he two types of material used and not the stage at which blending takes place. 3. On the other hand the learned D.R. submits that the word "blending" is always understood to mean blending of fibre before spinning of yarn and blending of yarn at the stage of weaving cannot be called "blending" and the relevant drawback entry has to be interpreted keeping this fact in view. 4. Per co....

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.... single component. Thus, socks made of wool are good and comfortable but are not long-lasting and so now-a-days the parts which suffer maximum wear and tear are reinforced with nylon blends, with a result that such socks definitely have a longer life. 5. Considered the arguments from both sides. From the material placed before us we do not find any reason to conclude that blending of the m....