1997 (6) TMI 197

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..... aramani, Member (T). The appellants herein manufacture among others blended yarn. They filed a classification list in respect of cellulosic spun containing the following blends Polyester 42%, Viscose 38% Silk 20% and claimed classification under Tariff Item 18-III(ii) which covers cellulosic spun yarn containing man-made fibres of non-cellulosic origin, predominate in weight. The present app .....

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..... under Item 18-III(ii) or under Tariff Item 18-E. The ratio of the above decision is applicable to the facts of the present case and we also note that it was an alternate plea in this case by the appellants before the lower authority that the blended yarn would in the alternative be classifiable under Item 68 CET. Applying the ratio of the Supreme Court decision the impugned order is set aside and .....

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