https://www.taxtmi.com/caselaws?id=352056 Flock-printed fabric bearing designs is excluded from Heading 59.07 under Chapter Note 5(c) where the treatment results in designs, while fabrics not producing such designs may remain within that heading. The correct tariff classification therefore had to be examined under the appropriate heading based on the material composition, and the issues of duty liability, whether the process was carried out with the aid of power, and limitation required fresh factual determination. The matter was remanded for reconsideration of classification, dutiability, and limitation on the evidence. en-us Thu, 02 Nov 2017 00:00:00 +0530 Sat, 28 Apr 2018 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352056 Flock-printed fabric bearing designs is excluded from Heading 59.07 under Chapter Note 5(c) where the treatment results in designs, while fabrics not producing such designs may remain within that heading. The correct tariff classification therefore had to be examined under the appropriate heading based on the material composition, and the issues of duty liability, whether the process was carried out with the aid of power, and limitation required fresh factual determination. The matter was remanded for reconsideration of classification, dutiability, and limitation on the evidence. Case-Laws Central Excise Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352056