https://www.taxtmi.com/caselaws?id=116629 Knitted or crocheted pile fabrics were treated as classifiable under Heading 60.01 of the Central Excise Tariff Act, 1985 because Chapter Note 1(c) to Chapter 60 expressly retained knitted, crocheted and chenile pile fabrics within that chapter. On that basis, the goods were classified as nylon fabrics under sub-heading 6001.12 as claimed, and exemption under Notification No. 109/86-C.E. was available. A contrary reading of the chapter note was rejected, and the exemption could not be denied once the goods fell within the notified tariff coverage. en-us Thu, 13 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 13:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116629 Knitted or crocheted pile fabrics were treated as classifiable under Heading 60.01 of the Central Excise Tariff Act, 1985 because Chapter Note 1(c) to Chapter 60 expressly retained knitted, crocheted and chenile pile fabrics within that chapter. On that basis, the goods were classified as nylon fabrics under sub-heading 6001.12 as claimed, and exemption under Notification No. 109/86-C.E. was available. A contrary reading of the chapter note was rejected, and the exemption could not be denied once the goods fell within the notified tariff coverage. Case-Laws Central Excise Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116629