2000 (6) TMI 344

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Wadhwa, Member (J)]. The short issue involved in the present appeal of the Revenue is as to what is the correct classification of yarn containing wool-45%, Viscose-40% and Polyester-15%. The Asstt. Commissioner had classified the said yarn under heading 5103.10. The appeal against the above order of the Asstt. Commissioner filed by the Revenue failed before Commissioner (Appeals). Hence the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ial indicating that while considering a mixture of textile material each textile material has to be considered singly and not by clubbing two or more. As such we do not find any warrant in the Revenue's contention that the weight of Polyester, which is a non-cellulosic origin and that of Viscose which is a cellulosic origin should be taken together for the purposes of deciding the dominance aspect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X