Knitted polyester/nylon ladder webs classified as knitted fabric under Tariff Heading 60.01, not Heading 56.08.

Knitted polyester/nylon ladder string webs were treated as crochet or warp-knitted narrow fabrics with a ladder-like structure made from polyester yarn. On comparison with Tariff Heading 60.01, the goods answered the description of knitted fabric, and the Revenue did not demonstrate why they fell outside that heading. The classification therefore favoured Tariff Heading 60.01 rather than Tariff Heading 56.08, resulting in classification of the goods as knitted fabric under the former heading.

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Issues: Whether knitted polyester/nylon ladder string webs were correctly classifiable under Tariff Heading 60.01 or were liable to classification under Tariff Heading 56.08.

Analysis: The description of ladder web relied upon below showed it to be a crochet or warp-knitted narrow fabric with ladder-like structure made from polyester yarn. On comparison with Tariff Heading 60.01, the goods answered the description of knitted fabric. The Revenue's contrary contention was not supported by any demonstration as to why the goods fell outside that heading.

Conclusion: The goods were held to fall under Tariff Heading 60.01 and not under Tariff Heading 56.08, in favour of the assessee.

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