https://www.taxtmi.com/caselaws?id=84293 Non-woven filter media imported for manufacture of air pollution control dust filter bags were treated as classifiable under Heading 59.11 rather than Heading 56.03. The classification issue was resolved by applying an earlier Tribunal decision in the same assessee's case, which accepted that non-wovens intended for industrial use fall within Chapter 59 and are excluded from Chapter 56. On that basis, the imported goods were classified under Heading 5911.11, and the Revenue's challenge failed. en-us Wed, 24 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 10:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84293 Non-woven filter media imported for manufacture of air pollution control dust filter bags were treated as classifiable under Heading 59.11 rather than Heading 56.03. The classification issue was resolved by applying an earlier Tribunal decision in the same assessee's case, which accepted that non-wovens intended for industrial use fall within Chapter 59 and are excluded from Chapter 56. On that basis, the imported goods were classified under Heading 5911.11, and the Revenue's challenge failed. Case-Laws Customs Wed, 24 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84293