2012 (1) TMI 128

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.... V.V. Hariharan, JCDR, for the Respondent. ORDER In the second round of litigation before the Tribunal, it is grievance of the appellants that the goods in question (slub yarn of polyester viscos blend) and spliced yarn is classifiable under the Heading 5506 while Revenue sought classification thereof under SH 5606. 2. The ld. Counsel appearing on behalf of the appellants submits that duri....

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....that the use of a small device during spinning to give the slub effect in no way make the yarn special meriting classification under Heading 5506. 3. To the above submissions of the appellants, Revenue disagreed on the ground that the appellants manufactured blended yarn containing 52% viscose fibre and 48% polyester fibre. During the spinning process, a special effect was given to the yarn ....

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.... both sides and perused the records. 5. Nothing was brought to our notice by the appellant to show that the goods manufactured by it using polyester fibre and Viscos fibre was without special mechanical stimulation by a special electronic device which created an effect of thick and thin features in the yarns while spinning to impart slub effect. That established that the slub yarns manufactu....