https://www.taxtmi.com/caselaws?id=428883 HDPE woven fabric made from strips or tapes and presented in roll form was analysed for tariff classification under the Customs Tariff Act, 1975. Section XI, Note 1(h), was applied to exclude woven fabrics coated, covered, impregnated or laminated with plastics, or other Chapter 39 articles, from the textile section. Heading 3923 was found inapplicable because the goods were not sacks, bags, closures or packing articles in their presented form, and Heading 3925 was also rejected. Heading 3926 was treated as the appropriate residual heading, with reference to protective goods in the explanatory notes. HDPE woven fabrics, whether uncoated, one-side coated or double-side coated, were accordingly classified under sub-heading 3926 90 99. en-us Mon, 31 Jan 2022 00:00:00 +0530 Fri, 14 Oct 2022 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428883 HDPE woven fabric made from strips or tapes and presented in roll form was analysed for tariff classification under the Customs Tariff Act, 1975. Section XI, Note 1(h), was applied to exclude woven fabrics coated, covered, impregnated or laminated with plastics, or other Chapter 39 articles, from the textile section. Heading 3923 was found inapplicable because the goods were not sacks, bags, closures or packing articles in their presented form, and Heading 3925 was also rejected. Heading 3926 was treated as the appropriate residual heading, with reference to protective goods in the explanatory notes. HDPE woven fabrics, whether uncoated, one-side coated or double-side coated, were accordingly classified under sub-heading 3926 90 99. Case-Laws Customs Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428883