1991 (5) TMI 76

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....e in force covered by drawback P.N. 9/87 dt. 30-5-1987. The entries at sub-serial No. 2502 of the Drawback Schedule read as follows :- "2502; THREAD, TWINE, CORD AND ROPE MADE OF SPUN YARN IN WHICH MAN MADE FIBRE OR COTTON PREDOMINATE IN WEIGHT, WHETHER CONTAINING SILK AND WOOL OR NOT" 3. The original authority rejected the aforesaid claims as the SEWING THREAD exported were entirely made of 'cotton' while sub-serial No. 2502 covered 'thread' in which man-made fibre or cotton pre-dominated in weight 'On appeal the Appellate authority took a contrary view and set aside the Original order stating that when the drawback benefits are extended to thread where cotton is pre-dominant in weight goods with 100% cotton fibres are also eligible. 4....

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.... the submissions made in writing and requested for dropping the proceedings. 6. Government have considered the argument advanced by the respondents. There is no doubt that the concept of predominance of weight has been used in the Tariff for the purposes of classification. But that does not imply that predominance of one type of fibre can mean complete absence of another. As a matter of fact predominance, by its definition, should mean domination over some other variety. There cannot be predominance in isolation to the complete exclusion of other things because there will then be nothing to dominate. Party's plea that there can be a ratio of cent per cent: nil is also illogical as that would mean an infinite ratio which is an abstraction. ....