TMI Blog2007 (5) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ent product – Impugned good is yarn & not filament & exceeds 1 mm so deserves to fall under 54.04 not under 54.06. X X X X Extracts X X X X X X X X Extracts X X X X ..... al dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm-Monofilament 3. In the case of Sanghi Filaments Pvt. Ltd. vs. Collector of Central Excise, Hyderabad reported in 1996 (87) ELT 683, the conceptual difference between undrawn filaments, monofilaments and filament yarn has been discussed by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 54.06 contains sub items. These sub items are put under the Heading `monofilament'. As stated above, the Department seeks to classify the product in question under CSH 5406.19 which falls under the Heading `monofilament'. As stated above, there is a difference between monofilament and yarn. In the present case we are concerned with yarn and not filaments. Hence the product in question falls in C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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