https://www.taxtmi.com/caselaws?id=370121 Printed knitted pile fabric imported in standard sizes and requiring only hemming was classified under Heading 6301, because the section notes, chapter notes and HSN explanatory notes showed that goods having the character of finished blankets fall within that heading. Rectangular or square fabrics that remain fabrics, or that need only simple finishing to become blankets, were treated as outside Heading 6001. The general interpretative rules did not alter the result once the tariff notes were applied. The goods were therefore correctly classified under Tariff Item 63014000, and the Revenue's challenge failed. en-us Tue, 28 Aug 2018 00:00:00 +0530 Mon, 24 Jun 2019 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370121 Printed knitted pile fabric imported in standard sizes and requiring only hemming was classified under Heading 6301, because the section notes, chapter notes and HSN explanatory notes showed that goods having the character of finished blankets fall within that heading. Rectangular or square fabrics that remain fabrics, or that need only simple finishing to become blankets, were treated as outside Heading 6001. The general interpretative rules did not alter the result once the tariff notes were applied. The goods were therefore correctly classified under Tariff Item 63014000, and the Revenue's challenge failed. Case-Laws Customs Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370121