https://www.taxtmi.com/caselaws?id=46710 Classification of tyre cord warp sheets dipped in Resorcinol Formal Dehyde Latex Solution turned on whether they answered the specific description of "man-made fabric" under Tariff Item 22. The Court noted that the entry covered only fabrics impregnated, coated or laminated with cellulose derivatives or other artificial plastic materials, or fabrics covered with textile flocks, and the goods were not shown to fall within that language. It rejected reliance on a predominance test alone and held that prior authority had to be read in context. Tariff Item 22 was not attracted on the material before the Court, and the matter was remitted for fresh consideration. en-us Wed, 12 Nov 2003 00:00:00 +0530 Tue, 29 Apr 2014 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46710 Classification of tyre cord warp sheets dipped in Resorcinol Formal Dehyde Latex Solution turned on whether they answered the specific description of "man-made fabric" under Tariff Item 22. The Court noted that the entry covered only fabrics impregnated, coated or laminated with cellulose derivatives or other artificial plastic materials, or fabrics covered with textile flocks, and the goods were not shown to fall within that language. It rejected reliance on a predominance test alone and held that prior authority had to be read in context. Tariff Item 22 was not attracted on the material before the Court, and the matter was remitted for fresh consideration. Case-Laws Central Excise Wed, 12 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46710