https://www.taxtmi.com/caselaws?id=114787 Processed embroidery falls outside a chapter note confined to "fabrics of this Chapter" because the tariff scheme treats fabrics and embroidery as separate goods. Heading 5805 described embroidery as a distinct product, while embroidery ordinarily consists of decorative work applied to an existing base fabric rather than fabric manufacture. The HSN notes likewise distinguish embroidery from fabrics. Chapter Note 8 therefore did not extend to embroidery merely because it appears in Chapter 58, and processed embroidery was not dutiable under Heading 5805 on the basis that it constituted fabric. Any classification ambiguity in a taxing entry must be resolved strictly in favour of the assessee. 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 falls outside a chapter note confined to "fabrics of this Chapter" because the tariff scheme treats fabrics and embroidery as separate goods. Heading 5805 described embroidery as a distinct product, while embroidery ordinarily consists of decorative work applied to an existing base fabric rather than fabric manufacture. The HSN notes likewise distinguish embroidery from fabrics. Chapter Note 8 therefore did not extend to embroidery merely because it appears in Chapter 58, and processed embroidery was not dutiable under Heading 5805 on the basis that it constituted fabric. Any classification ambiguity in a taxing entry must be resolved strictly in favour of the assessee. Case-Laws Central Excise Fri, 07 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114787