https://www.taxtmi.com/caselaws?id=252797 Plastic strips of less than 5 mm width used to make knitted fabrics shed net were held not to fall under Chapter 39, because the tariff notes and HSN Explanatory Notes required preference for the specific textile classification where the goods were covered as man-made textile material. Chapter Note 1(p) of Chapter 39, Section Note 1(g) of Section XI, and Chapter Notes 1 and 1A of Chapter 54 were read together to reject the more general plastic entry. The product was therefore treated as warp knitted technical textile and classified under Chapter 60, with technical opinions from the Textile Commissioner, SASMIRA, and DGFT supporting that treatment. en-us Tue, 28 Oct 2014 00:00:00 +0530 Thu, 06 Aug 2015 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252797 Plastic strips of less than 5 mm width used to make knitted fabrics shed net were held not to fall under Chapter 39, because the tariff notes and HSN Explanatory Notes required preference for the specific textile classification where the goods were covered as man-made textile material. Chapter Note 1(p) of Chapter 39, Section Note 1(g) of Section XI, and Chapter Notes 1 and 1A of Chapter 54 were read together to reject the more general plastic entry. The product was therefore treated as warp knitted technical textile and classified under Chapter 60, with technical opinions from the Textile Commissioner, SASMIRA, and DGFT supporting that treatment. Case-Laws Central Excise Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252797