https://www.taxtmi.com/highlights?id=97589 Reclassification to textile heading 5903 was overturned because the determinative criterion - whether polymer impregnation/coating is visible to the naked eye - was neither tested nor reported; visibility is an essential classificatory requirement under the chapter note to heading 59, so absence of evidence on that point defeats the Department's reclassification. The Tribunal examined laboratory reports and found no finding on naked eye visibility, and therefore set aside the reclassification to 5903.90 and restored the importer's self classification as made up textile articles under heading 6303.92.00 for the consignments, with consequential relief. en-us Wed, 11 Mar 2026 11:45:52 +0530 Wed, 11 Mar 2026 11:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97589 Reclassification to textile heading 5903 was overturned because the determinative criterion - whether polymer impregnation/coating is visible to the naked eye - was neither tested nor reported; visibility is an essential classificatory requirement under the chapter note to heading 59, so absence of evidence on that point defeats the Department's reclassification. The Tribunal examined laboratory reports and found no finding on naked eye visibility, and therefore set aside the reclassification to 5903.90 and restored the importer's self classification as made up textile articles under heading 6303.92.00 for the consignments, with consequential relief. Highlights Customs Wed, 11 Mar 2026 11:45:52 +0530 https://www.taxtmi.com/highlights?id=97589