https://www.taxtmi.com/caselaws?id=92142 Classification under Chapter 59 depended on cumulative proof that the flat woven textile fabric had multiple warp or weft and was of a kind used in machinery or for technical purposes. The evidence did not establish multiple warp or weft, and the fabric's use in making protective jackets in running length did not bring it within the technical-purpose description. Because the relevant conditions for Chapter 59 were not satisfied, the product remained classifiable under Chapter sub-heading 54.09. The lower appellate authority's classification was sustained and the departmental challenge failed. en-us Fri, 02 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92142 Classification under Chapter 59 depended on cumulative proof that the flat woven textile fabric had multiple warp or weft and was of a kind used in machinery or for technical purposes. The evidence did not establish multiple warp or weft, and the fabric's use in making protective jackets in running length did not bring it within the technical-purpose description. Because the relevant conditions for Chapter 59 were not satisfied, the product remained classifiable under Chapter sub-heading 54.09. The lower appellate authority's classification was sustained and the departmental challenge failed. Case-Laws Central Excise Fri, 02 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92142