2001 (2) TMI 487 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ruled in favor of the appellants, who are manufacturers of cotton yarn, regarding the classification of soft waste of artificial staple fiber. The tribunal held that the soft waste should not be classified under heading 5503.20 but under heading 5502.00 as staple fiber, overturning the previous decisions. The appeal was allowed with consequential relief.