https://www.taxtmi.com/caselaws?id=251656 Hook and loop tape fasteners were held to fall under Heading 5806.10 as narrow woven fabrics because Chapter Note 6 to Chapter 58 requires selvedges on both edges, and the remand issue was whether the finished goods had that feature. The chemical examiner's report did not resolve that question, but the record, including laboratory reports and the treatment of identical goods, supported the finding that the goods had selvedges on both sides and matched the tariff description. Classification under Heading 9606.90 was rejected, and the resulting duty, interest and penalty demands were unsustainable. en-us Wed, 20 Nov 2013 00:00:00 +0530 Tue, 23 Sep 2014 07:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251656 Hook and loop tape fasteners were held to fall under Heading 5806.10 as narrow woven fabrics because Chapter Note 6 to Chapter 58 requires selvedges on both edges, and the remand issue was whether the finished goods had that feature. The chemical examiner's report did not resolve that question, but the record, including laboratory reports and the treatment of identical goods, supported the finding that the goods had selvedges on both sides and matched the tariff description. Classification under Heading 9606.90 was rejected, and the resulting duty, interest and penalty demands were unsustainable. Case-Laws Central Excise Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251656