1996 (8) TMI 129

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..... e composition of their products by weight is as follows : "Mineral Fibre :40-45% Metal Powder :Nil Chemicals :20-27% Resins :15% Organic Oils :18%" The respondents were sought to be made liable to excise duty under Tariff Item 22F(iv) which reads thus :- "Other manufacturer in which mineral fibres or yarn or both predominate or predominates in weight". 2. The Customs, Excise an .....

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..... nt categories of yarn which were spun together and the entries specified that the composite yarn should be treated as belonging to that category in which one relevant category predominated in weight. It is true that the Court was there dealing, as aforementioned, with a group of entries dealing with composite yarn, but it did say this :- "....The word 'predominate' in the context of a composite y .....

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