https://www.taxtmi.com/caselaws?id=335569 Carpet classification depended on whether the goods consisted of a ground fabric with a pile or looped surface, the factual condition required to invoke Note 2(B)(ii) of Section XI. That condition was not established, so the note could not shift classification to sub-heading 5703.90. Classification under sub-heading 5703.20 was consequently sustained, and the Revenue's challenge failed. The applicable principle is that a tariff note cannot alter a product's classification unless its essential factual requirements are proved. en-us Mon, 26 Sep 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335569 Carpet classification depended on whether the goods consisted of a ground fabric with a pile or looped surface, the factual condition required to invoke Note 2(B)(ii) of Section XI. That condition was not established, so the note could not shift classification to sub-heading 5703.90. Classification under sub-heading 5703.20 was consequently sustained, and the Revenue's challenge failed. The applicable principle is that a tariff note cannot alter a product's classification unless its essential factual requirements are proved. Case-Laws Central Excise Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335569