https://www.taxtmi.com/caselaws?id=84823 Filter cloth imported for fitment in a belt filter was treated as fabric for countervailing duty purposes and, because Appendix 2B, Serial No. 44 covered man-made fabrics subject only to a limited exclusion, mere cutting to size for fitment did not take it outside the entry. The commentary also notes that OGL clearance could be supported where an established departmental practice existed and the clarificatory view was not publicly notified before the letter of credit was opened, so imports made on the then-prevailing practice were entitled to relief. en-us Fri, 14 Jul 1995 00:00:00 +0530 Mon, 25 Jul 2011 18:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84823 Filter cloth imported for fitment in a belt filter was treated as fabric for countervailing duty purposes and, because Appendix 2B, Serial No. 44 covered man-made fabrics subject only to a limited exclusion, mere cutting to size for fitment did not take it outside the entry. The commentary also notes that OGL clearance could be supported where an established departmental practice existed and the clarificatory view was not publicly notified before the letter of credit was opened, so imports made on the then-prevailing practice were entitled to relief. Case-Laws Customs Fri, 14 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84823