https://www.taxtmi.com/caselaws?id=90192 Textile umbrella panels imported separately are treated as made-up textile articles under Section XI and fall under Heading 63.07, because Chapter Note 2 to Chapter 66 excludes textile parts, trimmings and accessories from Heading 66.03, as reinforced by the HSN Explanatory Note. The note also records that confiscation and penalty were unwarranted where identical clearances had earlier been accepted, a trade notice supported the classification, and a later policy change permitted import under OGL, indicating bona fide belief and no intent to contravene the law. en-us Thu, 24 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90192 Textile umbrella panels imported separately are treated as made-up textile articles under Section XI and fall under Heading 63.07, because Chapter Note 2 to Chapter 66 excludes textile parts, trimmings and accessories from Heading 66.03, as reinforced by the HSN Explanatory Note. The note also records that confiscation and penalty were unwarranted where identical clearances had earlier been accepted, a trade notice supported the classification, and a later policy change permitted import under OGL, indicating bona fide belief and no intent to contravene the law. Case-Laws Customs Thu, 24 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90192