Ruma Pal, J.

1. THE petitioner company manufactures yarn. THE yarn consists of 70% acrylic fibre and 30% artificial staple fibre of cellulosic origin. Since 1985 the Yarn was classified under Tariff Heading 55.04 under 5504.32 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the Act.) THE respondents now contend that the yarn is classifiable under.Sub-heading 5504.39 of the Schedule to the Act. THE relevant headings read as under :

"55.04 - Yarn (including sewing thread) of synthetic staple fibres. Yarn in which acrylic or modacrylic staple fibre predominates by weight: 5504.32 - Yarn not containing or containing not more than one sixth by weight of other synthetic staple fibres, calculated on the total fibre content. 5504.39 - Others."

2. ON 21-12-1989 a show cause notice was issued for revision of the classification list whereunder the yarn had been classified under 5504.32 seeking to reclassify the yarn under 5504.39. The petitioner replied to the show cause notice but the Assistant Collector confirmed the re-classification of the yarn under 5504.39 by his order dated 28-2-1990. The petitioner preferred an Appeal from the order dated 28-2-