https://www.taxtmi.com/caselaws?id=331372 Activated carbon fabric made from viscose rayon cloth retained the character of fabric after pre-treatment, drying and carbonization, and its use in refrigerator deodourisers, pollution control filters, masks and air purifying filters showed technical textile use. The material therefore fell within Note 7 to Chapter 59 as a textile fabric of a kind used for technical purposes, and not under Heading 3802 as activated carbon, which ordinarily covers amorphous carbon in powdered, granular or pellet form. The revenue classification was rejected and the product was correctly classifiable under Heading 5911. en-us Fri, 29 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331372 Activated carbon fabric made from viscose rayon cloth retained the character of fabric after pre-treatment, drying and carbonization, and its use in refrigerator deodourisers, pollution control filters, masks and air purifying filters showed technical textile use. The material therefore fell within Note 7 to Chapter 59 as a textile fabric of a kind used for technical purposes, and not under Heading 3802 as activated carbon, which ordinarily covers amorphous carbon in powdered, granular or pellet form. The revenue classification was rejected and the product was correctly classifiable under Heading 5911. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331372