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1998 (7) TMI 197 - AT - Central Excise

The appellate tribunal in New Delhi decided that "blended spun yarn" falls under T.I. 18-III(i) as it contains non-cellulosic synthetic waste, not man-made fibres of non-cellulosic origin. Previous judgments supported this classification, and the tribunal upheld the decision, rejecting the Revenue's appeal.

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