Garden Silk Mills Ltd. vs Collector Of Central Excise & Customs

The Supreme Court held that the classification of 'tapsa yarn' under Central Excise Tariff Chapter Heading 56.06 requires a definitive finding on whether core yarn was used in its manufacture. The Court noted that previous Tribunal decisions in Pratik Crimpers and S.J. Vasania Silk Mills indicated a contrary view, necessitating a re-examination of evidence. Consequently, the Court set aside the Tribunal's order and remitted the matter for a fresh decision, emphasizing the need for a thorough factual inquiry.