https://www.taxtmi.com/caselaws?id=48881 Grey cotton fabric cleared in running length, unprocessed and not made up was held classifiable under Heading 52.07 rather than Heading 59.11 because classification turns on the condition of the goods at the time of clearance and Note 7 to Chapter 59 applies only to textile products or articles for technical use that do not fall elsewhere in Section XI. The later use of the fabric by dealers for tarpaulins, tents, jeep covers and similar articles was treated as irrelevant for classification or valuation, since downstream applications cannot change the tariff position of the goods as removed from the factory. The note therefore emphasises that technical-use headings cannot be applied merely by reference to possible subsequent use. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 07 Aug 2010 10:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48881 Grey cotton fabric cleared in running length, unprocessed and not made up was held classifiable under Heading 52.07 rather than Heading 59.11 because classification turns on the condition of the goods at the time of clearance and Note 7 to Chapter 59 applies only to textile products or articles for technical use that do not fall elsewhere in Section XI. The later use of the fabric by dealers for tarpaulins, tents, jeep covers and similar articles was treated as irrelevant for classification or valuation, since downstream applications cannot change the tariff position of the goods as removed from the factory. The note therefore emphasises that technical-use headings cannot be applied merely by reference to possible subsequent use. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48881