https://www.taxtmi.com/caselaws?id=438847 For classification under Heading 5903, the primary statutory requirement is that the textile fabric be impregnated, coated, covered or laminated with plastics; visibility of the coating to the naked eye becomes relevant only after that threshold is met. The test reports showed a visible aluminium paste or silver coating, but not coating with plastics, so Heading 5903 was not established. The evidence also did not prove the additional requirements for Heading 54071094, including that the fabric was made from high tenacity yarn. End use as umbrella cloth could not determine tariff classification, and the Revenue's appeal was rejected. en-us Tue, 06 Jun 2023 00:00:00 +0530 Fri, 09 Jun 2023 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438847 For classification under Heading 5903, the primary statutory requirement is that the textile fabric be impregnated, coated, covered or laminated with plastics; visibility of the coating to the naked eye becomes relevant only after that threshold is met. The test reports showed a visible aluminium paste or silver coating, but not coating with plastics, so Heading 5903 was not established. The evidence also did not prove the additional requirements for Heading 54071094, including that the fabric was made from high tenacity yarn. End use as umbrella cloth could not determine tariff classification, and the Revenue's appeal was rejected. Case-Laws Customs Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438847