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TMI Blog1992 (1) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Central Excise and Gold (Control) Appellate Tribunal in the case of Rajasthan Spinning & Weaving Mills Limited. 2.The respondents manufacture yarn falling under items 18, 18B etc. of the Central Excise Tariff as it stood at the relevant time. They manufacture three types of yarns containing polyester, viscose and acrylic fibres. In one of the appeals, the yarn manufactured by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aditya Mills v. Union of India [1988 (37) E.L.T. 471]. 4.The second question, which is the only question which survives before us, is as to whether the categories of yarn we have referred to earlier manufactured by the assessee, could be brought within the terms of Tariff Item No. 18B(ii). This Tariff Entry reads as under : 18B. Woollen and acrylic spun yarn - Yarn in which wool or acrylic fibr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by Shri Gauri Shanker Murthi, learned counsel for the appellant is that since, in the three categories of yarns with which we are concerned, the percentage of acrylic fibre by weight is 50% as compared to the other two fibres which are either 24% and 26% or 45% and 5%, acrylic fibre must be said to predominant in weight in the composite yarn manufactured by the assessee. 6.We have heard learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as belonging to the categories in which one relevant category predominates in weight. The entry obviously envisages a comparison between the weight of the particular yarn with which the entry deals in comparison with the other categories of yarns which go into its composition. In fact, explanation III to sub-item (iii) under Tariff Item No. 18 makes this clear. It contemplates an eventuali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over the weight of the other constituents of the composite yarn. This being so, we are unable to agree with the reasoning of the Appellate Tribunal so far as the items of composite yarn which which we are concerned. We hold that they fall under Item 18B(ii) and that the duty should be levied accordingly. 7.In the view we have taken, the other questions discussed by the Tribunal do not arise. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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