https://www.taxtmi.com/caselaws?id=372913 Bonded fabric was held classifiable under the heading declared by the assessee because the goods were not general textile goods and the Revenue's section note was inapplicable on the facts. The interpretative circular for bonded fabrics was applied by reference to the type of textile material and the nature of bonding, and the first appellate authority's use of the General Rules for Interpretation, including Rule 3(c), was upheld. The Revenue's predominance test and reliance on the cited Delhi decision were found misplaced on the facts, so the declared classification was confirmed. en-us Fri, 28 Dec 2018 00:00:00 +0530 Fri, 21 Feb 2020 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372913 Bonded fabric was held classifiable under the heading declared by the assessee because the goods were not general textile goods and the Revenue's section note was inapplicable on the facts. The interpretative circular for bonded fabrics was applied by reference to the type of textile material and the nature of bonding, and the first appellate authority's use of the General Rules for Interpretation, including Rule 3(c), was upheld. The Revenue's predominance test and reliance on the cited Delhi decision were found misplaced on the facts, so the declared classification was confirmed. Case-Laws Customs Fri, 28 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372913