https://www.taxtmi.com/caselaws?id=114787 Processed embroidery was held outside Chapter Note 8 because the note was confined to "fabrics of this Chapter," and the tariff scheme treated embroidery as a distinct product from fabric. The classification analysis distinguished fabric manufacture from decorative embroidery on an existing base fabric, supported by the separate treatment of embroidery in Heading 5805 and the HSN notes. Applying strict construction of taxing entries, any ambiguity had to be resolved in favour of the assessee. Accordingly, processed embroidery could not be treated as fabric for duty under Heading 5805 on the basis of Chapter Note 8. en-us Fri, 07 Feb 2003 00:00:00 +0530 Mon, 21 May 2012 11:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114787 Processed embroidery was held outside Chapter Note 8 because the note was confined to "fabrics of this Chapter," and the tariff scheme treated embroidery as a distinct product from fabric. The classification analysis distinguished fabric manufacture from decorative embroidery on an existing base fabric, supported by the separate treatment of embroidery in Heading 5805 and the HSN notes. Applying strict construction of taxing entries, any ambiguity had to be resolved in favour of the assessee. Accordingly, processed embroidery could not be treated as fabric for duty under Heading 5805 on the basis of Chapter Note 8. Case-Laws Central Excise Fri, 07 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114787