https://www.taxtmi.com/caselaws?id=257353 Tariff classification of textile knee wraps, ankle wraps, insoles and similar goods under Chapter 90 turned on whether they qualified as orthopedic appliances within Note 6, including the exclusion for products deriving their property solely from elasticity. In the absence of technical evidence, the Tribunal held that the nature and function of the goods could not be conclusively determined on the record. It therefore directed sampling and expert opinion from a recognised institution before final classification, and remanded the matter for fresh adjudication, leaving the substantive classification issue open. en-us Mon, 29 Sep 2014 00:00:00 +0530 Tue, 10 Mar 2015 07:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257353 Tariff classification of textile knee wraps, ankle wraps, insoles and similar goods under Chapter 90 turned on whether they qualified as orthopedic appliances within Note 6, including the exclusion for products deriving their property solely from elasticity. In the absence of technical evidence, the Tribunal held that the nature and function of the goods could not be conclusively determined on the record. It therefore directed sampling and expert opinion from a recognised institution before final classification, and remanded the matter for fresh adjudication, leaving the substantive classification issue open. Case-Laws Customs Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257353