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2010 (12) TMI 195 - AT - Central ExciseClassification - Two show-cause notices one dt. 1.6.2001 covering the period May 2000 to March 2001 and the other dt. 3.5.2002 covering the period April 2001 to August 2001 were issued - according to the Revenue, they fall under CET sub-heading 5205.11/5606.00 - Lycra Core Spun Yarn/ Spandex is composed of core of lycra/spandex surrounded by staple fibres - In terms of Section note 2(A) to section XI of CETA 1985 goods of Chapters 52 to 55 consisting of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material - In the present case the covered spandex yarn is a combination of two textile materials viz., cotton fibre and spandex yarn admittedly cotton fibre predominates by weight As per HSN (Page 855 Vol.2) Gimped yarn is composed of core, usually of one or more textile yarn, around which other yarn or yarns, are wound spirally - As the cotton percentage predominates over the percentage of lycra the disputed goods viz lycra spandex yarn is correctly classifiable under 5205.11 as per HSN, which is to be given precedence over the SITRA reports which is not based on HSN – Appeal is disposed of by setting aside classification under CET sub-heading 5606.00 and holding that the correct classification is CET sub-heading 5205.11 and Appeal Nos.1064 & 1085/04 are dismissed
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