1995 (11) TMI 171 - AT - Central Excise

Summary

The appeal dealt with the classification of nylon bristles under Central Excise Tariff. The appellant claimed classification under Item 15A(2) and exemption Notification 68/71-C.E. The department appealed for classification under Tariff Item 18 as monofilament yarn. The Tribunal dismissed the appeal, classifying monofilament as distinct from yarn based on technical specifications and industry standards.