https://www.taxtmi.com/caselaws?id=102003 Tariff classification of silk-embroidered boxes follows their specific commercial and tariff description as jewellery boxes under Chapter Heading 42.02, rather than textile made-ups under the DEPB product group. Goods covered by Heading 42.02 are excluded from Section XI by Section Note 1, and the boxes do not meet the definition of "made-ups" in Section Note 7 because their essential character remains that of boxes despite silk embroidery. Textile covering alone does not convert an article into a textile made-up. The classification claimed as textile made-ups was rejected and the original customs classification as jewellery boxes was restored. 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 Tariff classification of silk-embroidered boxes follows their specific commercial and tariff description as jewellery boxes under Chapter Heading 42.02, rather than textile made-ups under the DEPB product group. Goods covered by Heading 42.02 are excluded from Section XI by Section Note 1, and the boxes do not meet the definition of "made-ups" in Section Note 7 because their essential character remains that of boxes despite silk embroidery. Textile covering alone does not convert an article into a textile made-up. The classification claimed as textile made-ups was rejected and the original customs classification as jewellery boxes was restored. Case-Laws Customs Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102003