https://www.taxtmi.com/caselaws?id=92309 Fabrics woven on normal looms and later perforated and cut were not classifiable as narrow woven fabrics under Chapter Heading 58.06 because that heading required a width not exceeding 30 cms and selvedges on both edges. No evidence showed that the goods had selvedges, woven or otherwise formed, on either side, so the essential condition for Heading 58.06 was not met. They were therefore correctly classifiable under Chapter Heading 52.05. en-us Wed, 20 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92309 Fabrics woven on normal looms and later perforated and cut were not classifiable as narrow woven fabrics under Chapter Heading 58.06 because that heading required a width not exceeding 30 cms and selvedges on both edges. No evidence showed that the goods had selvedges, woven or otherwise formed, on either side, so the essential condition for Heading 58.06 was not met. They were therefore correctly classifiable under Chapter Heading 52.05. Case-Laws Central Excise Wed, 20 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92309