https://www.taxtmi.com/caselaws?id=370759 Imported roller blind fabrics in roll form were held classifiable under heading 6303 as made up textile articles because they were designed and marketed for use as interior blinds, and only minor operations such as cutting, hemming or stapling were needed before use. The heading covers curtains and interior blinds, and the section and chapter notes, read with the HSN explanatory notes, do not exclude material supplied in length where it has the essential character of the finished article. The fact that the goods were imported in rolls did not change their classification. On that basis, the classification under heading 6303 was upheld and the Revenue's challenge failed. en-us Mon, 19 Nov 2018 00:00:00 +0530 Mon, 02 Mar 2020 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370759 Imported roller blind fabrics in roll form were held classifiable under heading 6303 as made up textile articles because they were designed and marketed for use as interior blinds, and only minor operations such as cutting, hemming or stapling were needed before use. The heading covers curtains and interior blinds, and the section and chapter notes, read with the HSN explanatory notes, do not exclude material supplied in length where it has the essential character of the finished article. The fact that the goods were imported in rolls did not change their classification. On that basis, the classification under heading 6303 was upheld and the Revenue's challenge failed. Case-Laws Customs Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370759