2001 (8) TMI 205

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....he appellant tendered for export two consignments described as viscose rayon yarn under a claim for benefit of Duty Entitlement Pass Book Scheme. The claim was made under Entry 54 of product group 89 (viscose rayon yarn, 100% viscose). The department after testing and examination of the product concluded that the goods ought to be exported was not yarn but sewing thread. On this objection being co....

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....lexible strand". It indicates that it is chiefly used in sewing. It clarifies that "the term is often loosely applied to yarn for weaving and knitting, for example "warp thread", "threads per inch," etc. although it properly applies only to yarns twisted for sewing or other needle work". That the product tendered for export is two ply twisted yarn is clear from the report of the Silk and Silk Art ....

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....t of thread, therefore is yarn. It is equally clear from the Dictionary that the term thread is often loosely applied for yarn for weaving and knitting. We do not find on a reading of the entries in the DEPB schedule that it is based upon a scientific classification or trade understanding of materials to which the benefit extends. It is admittedly a broad based classification intending, as is expl....

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....e given. It was therefore incorrect on the part of the Commissioner to attempt to apply to this schedule the strict and precise classification contained in the Customs Tariff. This is what he appears us to do by reference to the note to Section 11 of that Tariff in determining the question of yarn. So long as the product in question is partly covered by the entry claimed the benefit of the claim s....