https://www.taxtmi.com/caselaws?id=111350 Imported quilt cover was treated as a made-up article under Chapter 63 because it was stitched across the width, left open on one side for filling, and supported by technical reports and expert opinions. Note 7 to Section XI was applied to distinguish made-up textile goods from knitted fabric, and the possibility that the article could later be destitched was not enough to defeat that classification. Where competing views on tariff classification were reasonably possible, the interpretation favourable to the assessee was adopted, resulting in classification under Heading 6302.10.90 rather than 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 Imported quilt cover was treated as a made-up article under Chapter 63 because it was stitched across the width, left open on one side for filling, and supported by technical reports and expert opinions. Note 7 to Section XI was applied to distinguish made-up textile goods from knitted fabric, and the possibility that the article could later be destitched was not enough to defeat that classification. Where competing views on tariff classification were reasonably possible, the interpretation favourable to the assessee was adopted, resulting in classification under Heading 6302.10.90 rather than Heading 6001.92. Case-Laws Customs Tue, 30 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111350