https://www.taxtmi.com/caselaws?id=102509 Classification of imported coated fabric turned on whether the coating was visible to the naked eye. The Departmental Chemist's categorical finding of visible coating was preferred over the Textile Committee's opinion, which treated naked-eye visibility as a subjective visual test and lacked a cogent basis for referral. Departmental chemical evidence should prevail over outside-agency opinions in tariff classification, and doubt must benefit the importer where that evidence supports its classification. Similarity with comparable imports further supported classification under sub-heading 5903.90 rather than sub-heading 5407.44, rendering the contrary classification unsustainable. en-us Mon, 24 Jun 2002 00:00:00 +0530 Wed, 15 Feb 2012 11:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102509 Classification of imported coated fabric turned on whether the coating was visible to the naked eye. The Departmental Chemist's categorical finding of visible coating was preferred over the Textile Committee's opinion, which treated naked-eye visibility as a subjective visual test and lacked a cogent basis for referral. Departmental chemical evidence should prevail over outside-agency opinions in tariff classification, and doubt must benefit the importer where that evidence supports its classification. Similarity with comparable imports further supported classification under sub-heading 5903.90 rather than sub-heading 5407.44, rendering the contrary classification unsustainable. Case-Laws Customs Mon, 24 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102509