TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether polyester zipper tapes were classifiable as narrow woven fabrics under Heading 58.06 or as parts of slide fasteners under Heading 96.07 of the Central Excise Tariff Act, 1985.
Analysis: Classification under the tariff is governed by the terms of the heading read with the relevant Section and Chapter Notes. Note 6 of Chapter 58 requires narrow woven fabrics to have selvedges on both edges. The product in question did not have selvedges on both edges, and therefore did not satisfy the requirements of Heading 58.06. The explanatory notes for Heading 96.07 cover parts of slide fasteners, including narrow strips used for making slide fasteners, which brought the product within that heading.
Conclusion: The product was held classifiable under Heading 96.07 and not under Heading 58.06, with the result that the appeal succeeded.
TaxTMI 
TaxTMI 
