https://www.taxtmi.com/caselaws?id=102003 Silk-embroidered boxes exported as jewellery boxes were held classifiable under Chapter Heading 42.02, not as textile made-ups under DEPB product group 89/75. The classification turned on the specific commercial and tariff description of the goods, which remained boxes in essential character despite silk embroidery. Section Note 1 excluded articles covered by Chapter 42.02 from Section XI, and the goods did not satisfy the definition of "made-ups" in Section Note 7 of Section XI. The view that textile material alone converted the article into a textile made-up was rejected, and the Revenue's classification was upheld. en-us Thu, 21 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102003 Silk-embroidered boxes exported as jewellery boxes were held classifiable under Chapter Heading 42.02, not as textile made-ups under DEPB product group 89/75. The classification turned on the specific commercial and tariff description of the goods, which remained boxes in essential character despite silk embroidery. Section Note 1 excluded articles covered by Chapter 42.02 from Section XI, and the goods did not satisfy the definition of "made-ups" in Section Note 7 of Section XI. The view that textile material alone converted the article into a textile made-up was rejected, and the Revenue's classification was upheld. Case-Laws Customs Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102003