https://www.taxtmi.com/caselaws?id=81960 Textile products used for technical purposes may fall within Heading 59.11 of the Customs Tariff Act even when supplied in running length. Applying Note 7(b) of Chapter 59 with the H.S.N. explanatory material, the Tribunal treated the functional character and technical use of the imported filter aids and non-woven filter panels as decisive, and rejected the narrow view that only cut pieces or made-up articles can qualify. The goods were therefore classified under Heading 59.11 rather than Heading 56.03, and the importer's classification claim succeeded. en-us Thu, 30 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 19:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81960 Textile products used for technical purposes may fall within Heading 59.11 of the Customs Tariff Act even when supplied in running length. Applying Note 7(b) of Chapter 59 with the H.S.N. explanatory material, the Tribunal treated the functional character and technical use of the imported filter aids and non-woven filter panels as decisive, and rejected the narrow view that only cut pieces or made-up articles can qualify. The goods were therefore classified under Heading 59.11 rather than Heading 56.03, and the importer's classification claim succeeded. Case-Laws Customs Thu, 30 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81960