1. Special nylon cotton weft yarn (a mixture of cotton and polyester filament yarn in which cotton content predominates over non-cotton content) is classifiable as cotton yarn under H. 55.05/06. I983 ECR 1571D (T).

2. Polyester Metallic Film—Metallic Yarn—The appellants had obtained an import licence in which the goods which could be imported were described as "Metallic Yarn in Plastic Bobbin Silver and Gold". In the invoices and the bill of entry also the goods were described as "metallic yarn". Further, the appellants themselves claimed that their goods fell under erstwhile CTA: H. 51.01, which also related to yarn. In these circumstances, it is not open to the appellants to come forward with the plea that the goods imported were not yarn and could not be classified under CTA: H. 52.01. In the Encyclopaedia of Textiles also it is shown that polyester film which is metallised is known as "metallic yarn". Tribunal decision classifying the goods under erstwhile CTA: H. 52.01 is correct.1998 (79) ECR 763 (SC).