https://www.taxtmi.com/caselaws?id=115699 Flock printed fabrics were examined for prima facie classification under Heading 59.07 in light of Note 5(c) to Chapter 59. The Tribunal found that the Commissioner had not properly considered the applicability of Note 5, and the material before it indicated that the fabrics were covered by the excluding note. On that prima facie basis, the goods were not treated as falling under Heading 59.07 for the purpose of interim relief, and waiver of pre-deposit of duty and penalty was granted with recovery stayed pending appeal. en-us Mon, 05 Sep 2005 00:00:00 +0530 Fri, 01 Jun 2012 12:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115699 Flock printed fabrics were examined for prima facie classification under Heading 59.07 in light of Note 5(c) to Chapter 59. The Tribunal found that the Commissioner had not properly considered the applicability of Note 5, and the material before it indicated that the fabrics were covered by the excluding note. On that prima facie basis, the goods were not treated as falling under Heading 59.07 for the purpose of interim relief, and waiver of pre-deposit of duty and penalty was granted with recovery stayed pending appeal. Case-Laws Central Excise Mon, 05 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115699