https://www.taxtmi.com/caselaws?id=338227 Finished leather cut to a specific design for use as motor vehicle seat covers was treated as goods having acquired the character of the intended article, so Chapter 41 could not be applied merely because the items did not fit elsewhere. Rule 2(a) of the General Rules for Interpretation required classification by the completed character and intended use, and Chapter 41 could not operate as a default residual heading where possible classification existed under other chapters. The expression "unsuitable for the manufacture of leather articles" was held inapplicable to these goods, so the claim to exemption under Notification No. 21/2002-Cus, limited to Chapter 41 goods, was denied. en-us Fri, 22 Jul 2016 00:00:00 +0530 Wed, 31 Jan 2018 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338227 Finished leather cut to a specific design for use as motor vehicle seat covers was treated as goods having acquired the character of the intended article, so Chapter 41 could not be applied merely because the items did not fit elsewhere. Rule 2(a) of the General Rules for Interpretation required classification by the completed character and intended use, and Chapter 41 could not operate as a default residual heading where possible classification existed under other chapters. The expression "unsuitable for the manufacture of leather articles" was held inapplicable to these goods, so the claim to exemption under Notification No. 21/2002-Cus, limited to Chapter 41 goods, was denied. Case-Laws Customs Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338227