2005 (7) TMI 142

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....appellants herein are engaged in the manufacture of cotton yarn failing under chapter heading 52.04. They claimed classification under CET sub-heading 5204.21 which covers cotton yarn containing cotton and polyester staple fibre in which the proportion of polyester staple fibre is more than 40% by weight of the total fibre content. The yarn was tested and the polyester staple fibre content was fou....

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....and the Tribunal applied the tolerance limit of ± 3% on the result of retest which showed that the polyester content was 37.8%, and after applying the tolerance test it was held that the polyester staple fibre content exceeded 40% by weight of the total fibre content and therefore the yarn in question was appropriately classifiable under the heading claimed by the assessees, viz. CET sub-heading ....