https://www.taxtmi.com/caselaws?id=90598 Round mesh cotton mosquito nettings manufactured with the aid of power or steam were held classifiable under specific sub-heading 5804.11 after the 1995 amendment to Heading 58.04, not under residuary sub-heading 5804.90 or Heading 52.07. The tariff structure was read as placing such net fabrics within the specific lace and net fabric sub-headings, with the residuary entry confined to goods outside that description, and the earlier precedent on the same product was followed. Modvat credit on inputs was also directed to be considered, subject to proof that the inputs were duty paid and used in manufacture. en-us Thu, 03 Apr 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90598 Round mesh cotton mosquito nettings manufactured with the aid of power or steam were held classifiable under specific sub-heading 5804.11 after the 1995 amendment to Heading 58.04, not under residuary sub-heading 5804.90 or Heading 52.07. The tariff structure was read as placing such net fabrics within the specific lace and net fabric sub-headings, with the residuary entry confined to goods outside that description, and the earlier precedent on the same product was followed. Modvat credit on inputs was also directed to be considered, subject to proof that the inputs were duty paid and used in manufacture. Case-Laws Central Excise Thu, 03 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90598