https://www.taxtmi.com/caselaws?id=50620 Polyester zipper tapes were classified by applying the tariff heading terms together with the relevant Section and Chapter Notes. Note 6 of Chapter 58 requires narrow woven fabrics to have selvedges on both edges, and the product did not meet that condition, so it could not fall under Heading 58.06. The explanatory notes to Heading 96.07 cover parts of slide fasteners, including narrow strips used for making slide fasteners, which brought the product within that heading. The product was therefore classifiable under Heading 96.07 and not under Heading 58.06. en-us Wed, 07 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 18:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50620 Polyester zipper tapes were classified by applying the tariff heading terms together with the relevant Section and Chapter Notes. Note 6 of Chapter 58 requires narrow woven fabrics to have selvedges on both edges, and the product did not meet that condition, so it could not fall under Heading 58.06. The explanatory notes to Heading 96.07 cover parts of slide fasteners, including narrow strips used for making slide fasteners, which brought the product within that heading. The product was therefore classifiable under Heading 96.07 and not under Heading 58.06. Case-Laws Central Excise Wed, 07 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50620