2000 (6) TMI 353

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..... T)]. The question for consideration in this appeal is the classification of metallic yarn during the period from 1972 to 1977. 2. The appellant is absent and is unrepresented despite notice. We have read the appeal memorandum and also heard the departmental representative. 3. The item 18 of the Central Excise Tariff is for synthetic fibers. By virtue of Explanation (IV) synthetic fibre i .....

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..... xplanation of metallic yarn. Once that explanation was inserted and metallic yarn specifically made part of that item, it is that entry which is more specific. The judgment of the Supreme Court therefore would not apply to the different facts of the case before us. We therefore see no reason to interfere with the classification arrived at and dismiss the appeal. - - TaxTMI - TMITax - Central E .....

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