TMI Blog1992 (1) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... s with silk yarn in which silk predominates in weight and so on. The word `predominate', in the context of a composite yarn made of different types of yarns, has a very simple meaning namely that the percentage of the particular yarn with which one is concerned should predominate over the weight of the other constituents of the composite yarn. This being so, we are unable to agree with the reasoning of the Appellate Tribunal so far as the items of composite yarn which which we are concerned. We hold that they fall under Item 18B(ii) and that the duty should be levied accordingly. Appeal allowed. - 3991-92 of 1988 - - - Dated:- 21-1-1992 - S. Ranganathan, V. Ramaswami and S. Mohan, JJ. [Order]. - These are two appeals by the Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 18B(ii). This Tariff Entry reads as under : 18B. Woollen and acrylic spun yarn - Yarn in which wool or acrylic fibre or both predominates or predominate in weight and, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - xxxxxxxxx containing more than one-sixth by weight of non-cellulosic(ii) fibre (other than acrylic fibre) calculated on the total fibre content." 5.In order to determine whether the wool or acrylic fibre predominates in weight, the Tribunal has taken the view that a fibre can be said to predominate in weight only where its weight exceeds 50% of the total weight of the composite yarn. The reasoning of the Tribunal for coming to this conclusion has been succinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comparison between the weight of the particular yarn with which the entry deals in comparison with the other categories of yarns which go into its composition. In fact, explanation III to sub-item (iii) under Tariff Item No. 18 makes this clear. It contemplates an eventuality where a composite yarn contains various types of yarn which are all equal in weight and it proceeds to lay down that the yarn which attracts the highest amount of duty shall be deemed to predominate. In other words, this explanation proceeds on the assumption that there should be a comparison between the various types of yarn that go into the constitution of the composite fabric. If the position were, as the Tribunal has indicated, that only that fabric can be said to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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