https://www.taxtmi.com/caselaws?id=107812 Embroidery on fabric classified under Heading 58.05 was held not to justify reclassification under Chapters 52 to 55 merely because processing had been undertaken. Note 8 to Chapter 58 treats the specified processes as manufacture, but it does not remove embroidered fabric from Heading 58.05. Note 2A to Section XI was found inapplicable because it does not refer to Heading 58.05, so fibre predominance could not be used to shift classification. A demand based on that new classification could not be sustained when the notice proceeded on a different basis. en-us Mon, 01 Sep 2003 00:00:00 +0530 Mon, 26 Mar 2012 17:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107812 Embroidery on fabric classified under Heading 58.05 was held not to justify reclassification under Chapters 52 to 55 merely because processing had been undertaken. Note 8 to Chapter 58 treats the specified processes as manufacture, but it does not remove embroidered fabric from Heading 58.05. Note 2A to Section XI was found inapplicable because it does not refer to Heading 58.05, so fibre predominance could not be used to shift classification. A demand based on that new classification could not be sustained when the notice proceeded on a different basis. Case-Laws Central Excise Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107812