https://www.taxtmi.com/caselaws?id=111350 Tariff classification of an imported quilt cover depended on whether it was a made-up textile article or knitted man-made fibre fabric. Note 7 to Section XI governed when textiles qualify as made up and excluded specified layered piece goods. The sample was stitched across its width and left open on one side for filling, while technical reports supported its treatment as a quilt cover under Chapter 63. Competing expert opinions created reasonable doubt; therefore, the interpretation favourable to the assessee applied. The possibility that the item could be destitched and used as fabric did not outweigh the expert material. Classification under Heading 6302.10.90 consequently prevailed over Heading 6001.92. en-us Tue, 30 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 11:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111350 Tariff classification of an imported quilt cover depended on whether it was a made-up textile article or knitted man-made fibre fabric. Note 7 to Section XI governed when textiles qualify as made up and excluded specified layered piece goods. The sample was stitched across its width and left open on one side for filling, while technical reports supported its treatment as a quilt cover under Chapter 63. Competing expert opinions created reasonable doubt; therefore, the interpretation favourable to the assessee applied. The possibility that the item could be destitched and used as fabric did not outweigh the expert material. Classification under Heading 6302.10.90 consequently prevailed over Heading 6001.92. Case-Laws Customs Tue, 30 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111350