https://www.taxtmi.com/caselaws?id=339729 Chenille fabrics were held classifiable under Tariff Heading 5801 because the assessee's own records described the goods as chenille fabrics or made-ups, and chenille yarn was used as input. The predominance test for composite textiles was held inapplicable because Section Note 2(A) of Section XI does not override a tariff entry that specifically covers chenille fabrics. Revenue neutrality was rejected as no answer to an incorrect classification or an exemption claim contrary to the tariff entry. The department's classification was upheld, the exemption claim failed, and the appeals were dismissed. en-us Mon, 30 Jan 2017 00:00:00 +0530 Mon, 13 Nov 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339729 Chenille fabrics were held classifiable under Tariff Heading 5801 because the assessee's own records described the goods as chenille fabrics or made-ups, and chenille yarn was used as input. The predominance test for composite textiles was held inapplicable because Section Note 2(A) of Section XI does not override a tariff entry that specifically covers chenille fabrics. Revenue neutrality was rejected as no answer to an incorrect classification or an exemption claim contrary to the tariff entry. The department's classification was upheld, the exemption claim failed, and the appeals were dismissed. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339729