https://www.taxtmi.com/caselaws?id=82962 Non-woven filter media used to manufacture air pollution control filter bags was held classifiable under Heading 5911.10 rather than Heading 5602.90. Chapter 59 Note 7 covers textile products and articles for technical uses not falling elsewhere in Section XI, and the Tribunal relied on earlier decisions treating non-woven filter materials in rolls or running length used solely for technical purposes as falling within that specific heading. Chapter 56 covers felt and non-wovens generally, but excludes non-wovens for technical uses covered by Chapter 59. The admitted industrial and technical use therefore governed classification, and the revenue appeal failed. en-us Mon, 13 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 15:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82962 Non-woven filter media used to manufacture air pollution control filter bags was held classifiable under Heading 5911.10 rather than Heading 5602.90. Chapter 59 Note 7 covers textile products and articles for technical uses not falling elsewhere in Section XI, and the Tribunal relied on earlier decisions treating non-woven filter materials in rolls or running length used solely for technical purposes as falling within that specific heading. Chapter 56 covers felt and non-wovens generally, but excludes non-wovens for technical uses covered by Chapter 59. The admitted industrial and technical use therefore governed classification, and the revenue appeal failed. Case-Laws Customs Mon, 13 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82962