1995 (11) TMI 171

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..... Member (T)]. The issue for decision in this appeal deals with the classification of bristles manufactured by nylon. The appellant had claimed classification under Item 15A(2) of the Central Excise Tariff, the benefit of exemption Notification 68/71-C.E., dated 29-1-1971. This classification has been accepted by the Collector (Appeals) at Bombay. The department has come in appeal against thi .....

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..... o be yarn and should be classified as such. The goods have been sold by the respondent and have thus been shown to be marketable. 4. Shri B.N. Rangwani, Consultant for the respondent argues that the monofilament yarn is not made from textile grade nylon and cannot, therefore have application in the textile field. He cites the opinion of Dr. D.D. Kale of the Bombay University Department of Chemic .....

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..... al s decision cited by the respondent, classifying monofilament under Item 68. The Tribunal s view in the decision is supported by other evidence cited by respondent. There is a separate Indian Standard Specifications for continuous yarn and for nylon monofilaments. In the latter, the lengths are prescribed (in para 4.4) to be approximately 380 mm or 510 mm. This corresponds more or less to the le .....

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