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TMI Blog1997 (12) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (T)]. The Appellant manufactured a consignment of fabrics which it declared to the department, to be made out of yarn comprising of 48% polyester and 52% cotton by weight. It claimed classification of the fabric under Chapter 52 as cotton fabric. Note 2(a)(A) to Section II of the Central Excise provides that fabrics classifiable under Chapter 50 to 55 and Heading 5806, 5209 consisti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 977 in which it is provided that in determining its percentage of artificial silk content for fabrics an allowance of 2.5% may be given in favour of the manufacturer on account of unevenness in the yarn used in making fabrics and subsequent processes. He says that by applying this tolerance, the predominant fabric will be cotton as the percentage of cotton will be 50.9% (48.4% + 2.5%) and polyeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular says that it has been advised by the Chief Chemist that the procedure of extending tolerance followed for ascertaining cotton or artificial silk content may in marginal cases of composition may be followed for all mixed fibres irrespective of the fact whether they fall under Item No. 19-1, 9(1a), 22 or 22 of the Central Tariff. Item 9(1) was for cotton fabrics. It is evident therefore that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the rayon and other yarn used in making of the fabrics and subsequent processing of the weaving fabrics. The reasoning in the Tribunal s orders no doubt laid emphasis on the fact that the test results may vary. In a matter where the application of the Board s circular is involved it would be more appropriate to go by the reasoning given by the Board itself in the circular applying is for interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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