Knitted fabric classification under Heading 60.02 upheld after expert evidence showed warp-knitted curtain fabric.

100% polyester curtain fabric was held classifiable under Heading 60.02 as knitted fabric, because the Textile Committee gave a clear expert opinion that it was warp knitted and the Revenue produced no contrary technical evidence. The adjudicating authority's personal observations could not override that expert finding. Heading 58.04 expressly excludes woven, knitted or crocheted fabrics, so goods established to be knitted could not fall within that heading. Authorities cited by the Revenue were distinguishable because they involved no material proving the goods were knitted fabric. The impugned order was set aside and the assessee's classification claim succeeded.

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Issues: Whether 100% polyester curtain fabric imported by the assessee was classifiable under Heading 60.02 as knitted fabric or under Heading 58.04, which excludes woven, knitted or crocheted fabrics.

Analysis: The Textile Committee gave a clear opinion that the fabric was warp knitted fabric. No contrary expert opinion was produced by the Revenue to displace that technical finding. The Revenue relied only on the Adjudicating Authority's personal observations, which could not prevail over the expert evidence. Since Heading 58.04 expressly excludes knitted fabrics, goods found to be knitted could not be brought within that heading. The authorities relied upon by the Revenue were distinguishable because, in those cases, there was no material establishing that the goods were knitted fabric.

Conclusion: The fabric was classifiable under Heading 60.02 and not under Heading 58.04. The impugned order was set aside and the appeal was allowed in favour of the assessee.

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