https://www.taxtmi.com/caselaws?id=80661 Round mesh mosquito netting fabric was held classifiable under Tariff Heading 58.04, because the specific entry for tulles and other net fabrics prevailed over the more general cotton fabric entry in Heading 52.06. The weaving machine used did not change that substantive classification. The earlier Calico Mills Tribunal decision was said not to govern because it had not considered relevant tariff provisions and the broader scheme of Sections XI and Chapters 50 to 63. Rule 96 MMM was treated as a special compounded levy provision, not a general basis for equating a roller-locking machine with a powerloom for all classification purposes. en-us Mon, 04 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80661 Round mesh mosquito netting fabric was held classifiable under Tariff Heading 58.04, because the specific entry for tulles and other net fabrics prevailed over the more general cotton fabric entry in Heading 52.06. The weaving machine used did not change that substantive classification. The earlier Calico Mills Tribunal decision was said not to govern because it had not considered relevant tariff provisions and the broader scheme of Sections XI and Chapters 50 to 63. Rule 96 MMM was treated as a special compounded levy provision, not a general basis for equating a roller-locking machine with a powerloom for all classification purposes. Case-Laws Central Excise Mon, 04 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80661