2016 (6) TMI 668

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....lidharan, AC (AR) ORDER Per D N Panda The precise question in this appeal is whether the goods manufactured by the appellant as per the process recorded by learned Commissioner(A) in para 6.2.1 of the appellate order is single yarn with layers as the core falling under sub-heading no.5205.11 or the goods falling under sub-heading 5205.90 as claimed by the appellant. 2. Learned Commissioner (Ap....

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....o the nip. Cotton roving is as usual fed at the back of the drafting system. The position of the 'V' groove roll is also such that the Lycra filament when it comes out of the front roll nip is at the left side of the drafted roving. Thus, both the drafted cotton roving and the drafted Lycra comes out as a single yarn with Lycra as the core." 3. Analysing the process of manufacture, character....