TMI Blog1998 (4) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s. Ruby Mills Ltd., Bombay, the issue for our consideration is whether the blended yarn composed of 48% acrylic fibers and 52% viscose fibers is to be classified under Item No. 18III(i) or Item No. 18III(ii) of the erstwhile Central Excise Tariff. The Addl. Collector of Central Excise, Bombay had taken a view that the blended yarn with 48% acrylic fiber and 52% viscose was classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... origin. According to the Fair Child Dictionary of Textiles at page 398 (Third Printing 1974) non-cellulosic synthetic fiber has been defined as under :- Man-made fibers that are produced from chemical polymers other than cellulose. Nylon, acrylic, modacrylic, polyester olefin and spandex are in this category. 5. Acrylic fibre had been defined as under :- The generic name of man-made fibre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rous chloride catalyst or by the catalytic dehydration of ethylene cyanohydrin. See Acrylic Fiber. 7. The cellulose has been defined at page 112 as under : The basic substance which is contained in all vegetable fibres and certain man-made fibers. It is a carbohydrate and constitutes the major part of all plant life. It is found in cotton, linen, jute, hemp, all of the bast, leaf, and stem fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... III under Item No. 18 is not applicable to the yarn in question. 9. In the case of Bengal National Textile Ltd. v. Jt. Secretary Others - 1979 (4) E.L.T. (J 664), the matter related to the interpretation of Notification No. 52/72-C.E., dated 17-3-1972. In the relevant Notification the yarn spun wholly out of synthetic spun fiber of non-cellulosic origin other than acrylic fiber was considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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