2012 (1) TMI 128

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..... ibre and Viscos fibre was without special mechanical stimulation by a special electronic device which created an effect of thick and thin features in the yarns while spinning to impart slub effect. That established that the slub yarns manufactured were not normal yarns and Revenue’s classification remain undisturbed - there is no scope to interfere to the first appellate order - Decided against as .....

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..... e Heading 5506. The Heading 5606 covered special yarns like gimped yarn and chenille yarn which require special procedure for manufacture; that chenille yarn is a tufted weft yarn made by weaving in a loom in which warp threads are arranged in small groups of two to six tons which interlace in a gauze or cross weaving manner; that gimped yarn is a compound yarn that contains a twisted core with se .....

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..... 06 was eligible for credit in respect of the inputs under Rule 57A whereas the final products classifiable under Heading 5606 were not eligible for input credit. Chapter Heading 5606 of the Central Excise Tariff covers other special yarns including gimped yarn, slub yarn and chenille yarn (including special cotton yarn) . Thus all types of special yarns which are different from the normal yarn f .....

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