https://www.taxtmi.com/caselaws?id=110310 Tariff classification of carpets made on manually operated looms turned on Chapter Note 3 to Chapter 57 and the scope of Headings 57.01 and 57.02. Under the post-1996 structure, Heading 57.01 covered hand-made carpets, while Heading 57.02 applied only to carpets not falling under Heading 57.01. The fact that manually operated looms might be described as machines in a dictionary sense did not control classification, because the Chapter Note was confined to Heading 57.02 and could not remove hand-made carpets from Heading 57.01. Carpets made on manually operated looms were therefore treated as hand-made carpets under Heading 57.01. en-us Mon, 22 Sep 2003 00:00:00 +0530 Mon, 16 Apr 2012 12:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110310 Tariff classification of carpets made on manually operated looms turned on Chapter Note 3 to Chapter 57 and the scope of Headings 57.01 and 57.02. Under the post-1996 structure, Heading 57.01 covered hand-made carpets, while Heading 57.02 applied only to carpets not falling under Heading 57.01. The fact that manually operated looms might be described as machines in a dictionary sense did not control classification, because the Chapter Note was confined to Heading 57.02 and could not remove hand-made carpets from Heading 57.01. Carpets made on manually operated looms were therefore treated as hand-made carpets under Heading 57.01. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110310