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1992 (1) TMI 127 - SC - Central ExciseWhether the categories of yarn referred to earlier manufactured by the assessee, could be brought within the terms of Tariff Item No. 18B(ii)? Held that:- The contention urged on behalf of the appellant has to be accepted. Items 18 to 181 form one group of entries dealing with composite yarn of various categories. Item 18A defines cotton yarn as yarn in which cotton predominates in weight. Item 18B talks about woollen and acrylic spun yarn as yarn, in which wool or acrylic fibre or both predominates or predominate in weight. Item 18C deals with silk yarn in which silk predominates in weight and so on. The word `predominate', in the context of a composite yarn made of different types of yarns, has a very simple meaning namely that the percentage of the particular yarn with which one is concerned should predominate over the weight of the other constituents of the composite yarn. This being so, we are unable to agree with the reasoning of the Appellate Tribunal so far as the items of composite yarn which which we are concerned. We hold that they fall under Item 18B(ii) and that the duty should be levied accordingly. Appeal allowed.
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