https://www.taxtmi.com/caselaws?id=90192 Textile umbrella panels with straps and chandwa imported separately are excluded from Heading 66.03 because Chapter Note 2 to Chapter 66 excludes textile parts, trimmings and accessories, consistent with the HSN guidance. They are classifiable as other made-up textile articles under Heading 63.07. Confiscation and penalty are unwarranted where identical goods had consistently been cleared under the same classification, customs had previously accepted that practice, a trade notice supported it, and a later policy change permitted import under OGL. These circumstances establish bona fide belief and absence of 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 with straps and chandwa imported separately are excluded from Heading 66.03 because Chapter Note 2 to Chapter 66 excludes textile parts, trimmings and accessories, consistent with the HSN guidance. They are classifiable as other made-up textile articles under Heading 63.07. Confiscation and penalty are unwarranted where identical goods had consistently been cleared under the same classification, customs had previously accepted that practice, a trade notice supported it, and a later policy change permitted import under OGL. These circumstances establish bona fide belief and absence of intent to contravene the law. Case-Laws Customs Thu, 24 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90192