TMI Blog2002 (9) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, I had also seen the sample and I agree with the findings of the lower authority that the impugned goods being made of cotton and these are 100% cotton fabrics, bleached correctly classifiable under Heading 52.08. I also observe from the findings of the lower authority that the goods are in running length and are not even cut to any specific size and shape. I, accordingly, have no hesitation to hold that the impugned goods would fall under Exim Code 5208. I also observe that the lower authority has correctly held that by virtue of Note 7 to Chapter 59, the subject goods are excluded from the classification under Heading 59.11 of Customs Tariff firstly, because these goods are specifically falling under Heading 5208 of Section XI, and se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s who also held that it was a specific product meant for filtration of polymer and was not ordinary cotton cloth. Ld. Counsel submits that Note 8 of Section 11 provides (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires Chapters 56 to 59 do not apply to goods made-up within the meaning of Note 7 above and that after Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59 and 60 do not apply to goods of Chapters 56 to 59. He submits that in terms of this Section Note, the goods imported by them are not covered under Chapters 50 to 55 and 60. He submits that Note 7 of Chapter 59 under sub-para (iv) provides: Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt opinions were not relevant to the present issue inasmuch as at the time of clearance of the goods, there was no indication that the goods were of specific construction or made-up so as to be eligible for classification under Chapter sub-heading 5911.90. 6. Ld. DR reiterating the findings of the authorities below submits that the goods are correctly classifiable under Chapter sub-heading 52.08. He, therefore, prays that the appeal may be rejected. 7. We have heard the submissions of both sides. We note that in the instant case that the issue for determination is whether a specific licence was required to be obtained for import of these goods as the goods were classifiable under Chapter Heading 52.08 or no specific licence was necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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