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1996 (10) TMI 80 - SC - Central ExciseWhether a particular variety of fabric known as Sort No. 89225 manufactured by assessee will fall under Item 22 of the Central Excise Tariff Schedule,or under Item No. 19 (sic) of the Tariff Schedule? Held that:- The appellant cannot derive any assistance from the decision of Collector of Central Excise v. Rajasthan Spg. & Wvg. Mills Ltd.[1992 (1) TMI 127 - SUPREME COURT OF INDIA]. It merely lays down that in the case of composite yarn even though acrylic fibre constituted 50 per cent in weight, it will be deemed to be the predominant fibre by virtue of the specific statutory provisions to that effect contained in Explanation III to sub-item (iii) under Tariff Item No. 18. The case before us is in respect of fabric and not yarn. Either percentage-wise or weight-wise, cotton has not been found to be the predominant fibre as a matter of fact. There is no law that in such a situation, cotton must be deemed to be the predominant fibre and the fabric must be treated as cotton fabric. Against assessee.
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