https://www.taxtmi.com/caselaws?id=797175 PTFE braided gland packing with a cross-sectional dimension exceeding 1 mm is excluded from Section XI by Note 1(g), despite its braided form and industrial sealing use. As it does not qualify as textile material, it cannot be classified as a textile article for technical use under heading 5911. The residual PTFE classification under HSN 39209949 applies to PTFE products other than rigid or flexible plain sheets. Clear tariff headings, Section and Chapter Notes, and HSN Explanatory Notes prevail over industry practice or trade parlance. The packing falls under Schedule II and attracts GST at 18%. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797175 PTFE braided gland packing with a cross-sectional dimension exceeding 1 mm is excluded from Section XI by Note 1(g), despite its braided form and industrial sealing use. As it does not qualify as textile material, it cannot be classified as a textile article for technical use under heading 5911. The residual PTFE classification under HSN 39209949 applies to PTFE products other than rigid or flexible plain sheets. Clear tariff headings, Section and Chapter Notes, and HSN Explanatory Notes prevail over industry practice or trade parlance. The packing falls under Schedule II and attracts GST at 18%. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797175