https://www.taxtmi.com/caselaws?id=361544 Goods cleared in running length were held not to satisfy the Chapter 59 classification conditions for bolting cloth under Note 7 to Section XI, which applies to textile products in the piece, cut to length, or cut to rectangular shape. Because the goods were not cleared as cut pieces or otherwise in the form required by the tariff entry, they fell outside the heading relied upon by the Revenue. The reasoning also treated running-length, unprocessed textiles as distinct from made-up or cut-to-length goods covered by the relevant Chapter 59 entry, so the classification claim failed. en-us Fri, 09 Mar 2018 00:00:00 +0530 Thu, 05 Mar 2020 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361544 Goods cleared in running length were held not to satisfy the Chapter 59 classification conditions for bolting cloth under Note 7 to Section XI, which applies to textile products in the piece, cut to length, or cut to rectangular shape. Because the goods were not cleared as cut pieces or otherwise in the form required by the tariff entry, they fell outside the heading relied upon by the Revenue. The reasoning also treated running-length, unprocessed textiles as distinct from made-up or cut-to-length goods covered by the relevant Chapter 59 entry, so the classification claim failed. Case-Laws Central Excise Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361544