https://www.taxtmi.com/caselaws?id=95842 Knitted cotton fabrics containing elastomeric yarn were examined for classification under competing tariff sub-headings 6002.92 and 6002.30. The interpretative issue was whether the tariff headings could be read independently or had to be applied with the relevant section notes and chapter notes. The Tribunal treated those notes as statutory and binding, giving them overriding effect in determining the proper classification. Applying that approach, the goods were placed under sub-heading 6002.92 rather than the heading favoured by the department, and the assessee succeeded. en-us Tue, 21 Mar 2000 00:00:00 +0530 Thu, 15 Dec 2011 13:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95842 Knitted cotton fabrics containing elastomeric yarn were examined for classification under competing tariff sub-headings 6002.92 and 6002.30. The interpretative issue was whether the tariff headings could be read independently or had to be applied with the relevant section notes and chapter notes. The Tribunal treated those notes as statutory and binding, giving them overriding effect in determining the proper classification. Applying that approach, the goods were placed under sub-heading 6002.92 rather than the heading favoured by the department, and the assessee succeeded. Case-Laws Central Excise Tue, 21 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95842