1998 (11) TMI 603

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..... he Appellants are a spinning unit manufacturing inter alia yarn of man made staple fibres. The Appellants manufacture blended staple yarn of 20 counts containing polyster fibre of viscose in the ratio of 65:35. At the carding stage the appellants added small pieces of brown coloured two ply yarn of same specification in viscose and polyester fibre. The yarn was otherwise spun in the normal manner. The doubling was without employing any special process such as increased delivery of any of its components yarn nor are there knots, loops, curls, slubs etc. The yarn was classified as 2/20s PV 65:35. It fell under the heading 5504.22. In November, 1986 a sample was drawn and it was sent for testing and the Chemical Examiner by his report dated 23 .....

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..... g. The findings given by the Assistant Collector is a correct one inasmuch as it is based on evidence on record. He drew our attention to the findings recorded by the Assistant Collector at page 20 of the paper book Yarn in question do not have flakes, nubs, slubs, which are typical of novelty yarn. Moreover, it has also been found that the Yarn in question was manufactured exactly in the same manner as otherwise ordinary spun yarn. If the findings of a fact given by the Assistant Collector has to be upset by the Appellate authority the finding of the nature under which such finding is given should disclose either in the impugned order or before the adjudicating authorities. He stated that the explanatory note definition given in the book .....

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..... eferred to HSN Note at this juncture. In the HSN Note relating to Chapter 54 at page 778 it is described as follows : These products are composed of a core, usually of one or more textile yarn, around which other yarn or yarns are wound spirally. Most frequently the covering threads completely cover the core, but in some cases the turns of the spiral are spaced : in the latter case, the product may have somewhat the appearance of certain multiple (folded), cabled or fancy yarns of Chapters 50 to 55, but may be distinguished from them by the characteristic of gimped yarn that the core does not itself undergo a twisting with the cover threads. The observation of HSN regarding this type of yarn may come in respect of goods coming within .....

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