Classification of Goods — The Appellant is engaged in the manufacture of Kalava Raksha Sutra (Sacred Thread) in different colours.  Authority for Advance Ruling ruled as “Braided textile yarns supplied by the applicant made of polypropylene yarn is classifiable under 56074900, made of other synthetic yarn is classifiable under 56075090, made of cotton is classifiable under 56079090.” In the Appeal Appellate authority viewed that the lower authority did not substantiated the remarks with any material evidence/findings or it has been brought out that the issue of whether the product is a ‘Kalava’ or ‘not’ was to be considered to arrive at the classification of the product sought for before them and expunged the remarks of the lower authority. — Malli Ramalingam Mothilal, In Re… [2019] 15 TAXLOK.COM 106 (AAAR-WB)