1996 (3) TMI 223 - AT - Central Excise

Summary

The Revenue appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. The dispute was about the classification of spun yarn containing wool, viscose, and nylon. The Collector (Appeals) classified it under 5103.10 based on wool predominance. The Tribunal agreed, stating that Note 2(A) applies when one textile material predominates by weight over others. The product was correctly classified under 5103.10.