Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Triangular umbrella fabric panels are discussed as "made-up" textile articles because Section Note 7 to Section XI covers articles cut otherwise than into squares or rectangles. Once fabric is cut into triangular panels for umbrella assembly, it acquires the commercial identity of umbrella panels; Heading 6307 is therefore presented as more specific than Heading 5407 for woven synthetic filament fabric. The notes also address extended limitation in customs classification disputes: where the goods' description and claimed classification are fully declared in Bills of Entry and accepted on assessment, there is no suppression or misdeclaration to support recovery under the extended period.
Triangular umbrella fabric panels are discussed as "made-up" textile articles because Section Note 7 to Section XI covers articles cut otherwise than into squares or rectangles. Once fabric is cut into triangular panels for umbrella assembly, it acquires the commercial identity of umbrella panels; Heading 6307 is therefore presented as more specific than Heading 5407 for woven synthetic filament fabric. The notes also address extended limitation in customs classification disputes: where the goods' description and claimed classification are fully declared in Bills of Entry and accepted on assessment, there is no suppression or misdeclaration to support recovery under the extended period.
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