JUDGMENT : 1. Civil Appeal No. 5146 of 1990 : The question involved for decision is the classification of yarn manufactured from viscose staple fibre and non-cellulosic soft waste (polyester waste). The controversy is whether the classification has to be made under Heading No. 55.05 or 55.06 of the Central Excise Tariff. In the present case, the Tribunal has held that the raw materials used in the disputed yarn were not synthetic staple fibre and, therefore, the proper classification was under Heading No. 55.05 of the Central Excise Tariff. This view of the Tribunal in the present case has been clearly accepted by the revenue and a Circular No. 23/90, dated 1-11-1990 has been issued by the Board accepting this classification. There is thus no occasion to interfere in this appeal. 2. The appeal is dismissed. Civil Appeal No. 2483 of 1992 3. In view of the dismissal of C.A. No. 5146 of 1990 for the above reasons, this appeal also is dismissed.