2000 (6) TMI 353 - AT - Central Excise

Summary

The appeal concerned the classification of metallic yarn from 1972 to 1977. The appellant sought classification under item 15A(2) for articles of plastic, but the Assistant Collector classified it under item 18 for synthetic fibers. The tribunal upheld the classification under item 18, citing the specific inclusion of metallic yarn in the tariff. The appeal was dismissed.