https://www.taxtmi.com/caselaws?id=332422 Woven goods produced in running length with distinct warp and weft are not classifiable as lace under Chapter Heading 5804, even if invoices commercially describe them as lace. The explanatory note distinguishes true lace, which lacks distinct warp and weft, from similar-looking products made on a pre-existing ground. Such goods fall under Chapter Heading 5807 as labels and similar articles. Technical tariff characteristics prevail over commercial nomenclature. Duty liability requires fresh adjudication because no alternative classification had been proposed. en-us Thu, 01 Sep 2016 00:00:00 +0530 Tue, 30 Jan 2018 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332422 Woven goods produced in running length with distinct warp and weft are not classifiable as lace under Chapter Heading 5804, even if invoices commercially describe them as lace. The explanatory note distinguishes true lace, which lacks distinct warp and weft, from similar-looking products made on a pre-existing ground. Such goods fall under Chapter Heading 5807 as labels and similar articles. Technical tariff characteristics prevail over commercial nomenclature. Duty liability requires fresh adjudication because no alternative classification had been proposed. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332422