1998 (7) TMI 197

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..... i 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 appeals. According to the Revenue such yarn falls f .....

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..... 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 converted to fibre before it can be so blended is not sustain .....

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