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    <title>2001 (2) TMI 720 - CEGAT,  NEW DELHI</title>
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    <description>Artificial fur classification under the Customs Tariff depends on whether the imported fabric is an imitation of furskin, not merely a coated or flocked textile. Textile testing showed the goods were synthetic knitted fabrics with nylon flocks applied to a backing fabric by adhesive, which did not by itself establish artificial fur. Because the adjudicating record lacked a categorical finding on the essential furskin-imitation test and did not adequately address trade understanding or commercial description, the classification could not stand on the existing record and required de novo reconsideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=98471</link>
      <description>Artificial fur classification under the Customs Tariff depends on whether the imported fabric is an imitation of furskin, not merely a coated or flocked textile. Textile testing showed the goods were synthetic knitted fabrics with nylon flocks applied to a backing fabric by adhesive, which did not by itself establish artificial fur. Because the adjudicating record lacked a categorical finding on the essential furskin-imitation test and did not adequately address trade understanding or commercial description, the classification could not stand on the existing record and required de novo reconsideration.</description>
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      <pubDate>Tue, 20 Feb 2001 00:00:00 +0530</pubDate>
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