1997 (2) TMI 122

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....cation of blended yarn. The composition of the two varieties of yarn given by the Tribunal is as under : (A) Polyester 48% Cotton 35% Polynosic 17% (B) Polyester 48% Cotton 22% Polynosic 30% 2. The case of the Department was that the classification of the goods should be under Item 18E as Non-cellulosic Spun Yarn - Spun (discontinuous) Yarn. The case of the a....