https://www.taxtmi.com/caselaws?id=393110 Shading net fabric manufactured from HDPE strips of width less than 5 mm was treated as a textile fabric under Heading 6005 9000, not as a plastic article under Heading 3926 9099. The classification was resolved by looking to the nature of the product, the relevant chapter notes, and prior judicial treatment of similar goods, which supported classification of knitted fabrics made from synthetic yarn or narrow strips within Chapter 60. The specific textile entry was held to prevail over the more general residuary plastics entry, and the product was therefore correctly classified as a knitted textile fabric. en-us Wed, 12 Feb 2020 00:00:00 +0530 Fri, 06 Mar 2020 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393110 Shading net fabric manufactured from HDPE strips of width less than 5 mm was treated as a textile fabric under Heading 6005 9000, not as a plastic article under Heading 3926 9099. The classification was resolved by looking to the nature of the product, the relevant chapter notes, and prior judicial treatment of similar goods, which supported classification of knitted fabrics made from synthetic yarn or narrow strips within Chapter 60. The specific textile entry was held to prevail over the more general residuary plastics entry, and the product was therefore correctly classified as a knitted textile fabric. Case-Laws Central Excise Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393110