Confiscation - The crucial words are “warp pile fabrics, cut” ...
Case Laws Customs
December 19, 2015
Confiscation - The crucial words are “warp pile fabrics, cut” (58012710) & other (5801 2720). Thus more important in the classification of a fabric under 5801 3711/19 and 5801 3720 will be the “cut” or “uncut” nature of “warp pile”. - the stand of the revenue that all categories of “velvet” fabrics will invariably fall under 5801 3711, is not correct and is rejected. - AT
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