2000 (6) TMI 344 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, CALCUTTA involved the correct classification of yarn containing wool-45%, Viscose-40%, and Polyester-15%. The Revenue argued for classification under heading 5506.29, but it was ruled in favor of the respondents under note 2 (A) that the yarn should be classified based on the textile material that predominates in weight individually. The appeal by the Revenue was rejected.