1997 (8) TMI 281 - AT - Central Excise

Summary

The appeal was filed against the order classifying 100% acrylic spun yarn under Heading 5504.39. The appellants argued for classification under 5504.90. The tribunal found that 100% acrylic yarn does not fall under 5504.32 and classified it under 5504.39, setting aside the lower authorities' decision. The appeal was allowed, and goods were classified under Heading 5504.39.