https://www.taxtmi.com/caselaws?id=787666 The central issue was tariff classification of imported polyester roller blinds fabric as an impregnated textile versus a made-up interior blind. The Tribunal applied the Specific Description Rule and assessed whether polymer impregnation was demonstrably visible to the naked eye as required by Chapter 59's Note on impregnation; laboratory reports failed to test or report that visibility. Because the critical visibility parameter was not established, classification under the impregnated textile heading was unsustainable and the goods were classified under the made-up interior blinds description with the appeal allowed and consequential relief directed. en-us Thu, 16 Oct 2025 00:00:00 +0530 Tue, 10 Mar 2026 08:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787666 The central issue was tariff classification of imported polyester roller blinds fabric as an impregnated textile versus a made-up interior blind. The Tribunal applied the Specific Description Rule and assessed whether polymer impregnation was demonstrably visible to the naked eye as required by Chapter 59's Note on impregnation; laboratory reports failed to test or report that visibility. Because the critical visibility parameter was not established, classification under the impregnated textile heading was unsustainable and the goods were classified under the made-up interior blinds description with the appeal allowed and consequential relief directed. Case-Laws Customs Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787666