https://www.taxtmi.com/caselaws?id=89569 Man-made and cotton fabrics coated with P.U. foam were held to remain textile fabrics for tariff classification because their essential character was that of fabric and the foam functioned only as cushioning on the underside. Market understanding, actual use for shoe uppers, chapter notes to Chapters 59 and 39, explanatory notes to Heading 59.03, and the interpretative rule for competing headings supported classification under Heading 59.03 rather than Heading 39.21. The Chemical Examiner's report was not treated as determinative, and the assessee's claimed sub-headings under Heading 59.03 were accepted. en-us Tue, 25 Aug 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89569 Man-made and cotton fabrics coated with P.U. foam were held to remain textile fabrics for tariff classification because their essential character was that of fabric and the foam functioned only as cushioning on the underside. Market understanding, actual use for shoe uppers, chapter notes to Chapters 59 and 39, explanatory notes to Heading 59.03, and the interpretative rule for competing headings supported classification under Heading 59.03 rather than Heading 39.21. The Chemical Examiner's report was not treated as determinative, and the assessee's claimed sub-headings under Heading 59.03 were accepted. Case-Laws Central Excise Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89569