2002 (12) TMI 86

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..... mber, 1994 passed by the Customs, Excise and Gold (Control) Appellate Tribunal in Appeal No. E/850/91, the appellant has filed this appeal. The Tribunal by the impugned judgment arrived at the conclusion that 'tapsa yarn' manufactured by the appellant was classifiable under Central Excise Tariff Chapter Heading 56.06. Being aggrieved by the same, the appellant has filed this appeal. 2. It .....

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..... the letter dated 26-4-88 and that both the instructions may be read separately. In view of the definitions of single yarn, multiple (folded) yarns and cabled yarns as given in the HSN Explanatory Notes relating to Chapters 50 to 55 and particularly in respect of yarns as given at pages 707 and 778 of the HSN Explanatory Notes, the single multiple (folded) and cabled yarns, whether plain or fancy, .....

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..... ribunal and also the fact that against the judgment rendered by the Tribunal in Pratik Crimpers case (supra), this appeal requires to be allowed. As against this, learned Additional Solicitor General for the respondent submitted that the question whether appellant was using core yarn or not requires to be examined on the basis of the evidence which is led by the parties. Hence matter may be remitt .....

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