9911796707
TMI Blog1998 (7) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... and, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue to be decided in these appeals filed by the Revenue is whether "blended spun yarn" produced and cleared by the respondents falls for classification under T.I. 18-III(i) as contended by the assessees (and upheld by the lower appellate authority) or under T.I. 18-III(ii) as claimed by the Revenue in these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rigin and man-made cellulosic fibre in which the cellulosic fibre content predominates by weight, cannot be said to contain man-made fibres of non-cellulosic origin, as synthetic waste is not fibre, and hence such yarn is classifiable under T.I. 18-III(i) and not under T.I. 18-III(ii). The Tribunal held that the Department's contention that the waste cannot be blended with viscose and has to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of waste. Since the decision of the Tribunal in the case of Banswara Syntex which follows the order in the case of Vardhan Syntex case cited supra has been upheld by the Supreme Court, we hold that the product in dispute manufactured by the respondents herein is classifiable under T.I. 18III(i) of the Schedule to the erstwhile Central Excise Tariff, confirm the impugned order and reject the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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