https://www.taxtmi.com/caselaws?id=91947 Cotton swabs were analysed for tariff classification by reference to their manufacture, character and intended use. Because they were made from cotton slivers and answered the description of articles of wadding of textile materials, they fell under Chapter Heading 56.01. They did not qualify as brooms or brushes under Chapter Heading 96.03 merely because they were used for cleaning dirt and wax from ears and allied applications. The stated conclusion was that classification under Chapter Heading 56.01 was correct. en-us Tue, 03 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91947 Cotton swabs were analysed for tariff classification by reference to their manufacture, character and intended use. Because they were made from cotton slivers and answered the description of articles of wadding of textile materials, they fell under Chapter Heading 56.01. They did not qualify as brooms or brushes under Chapter Heading 96.03 merely because they were used for cleaning dirt and wax from ears and allied applications. The stated conclusion was that classification under Chapter Heading 56.01 was correct. Case-Laws Central Excise Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91947