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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. - Tri

Customs - 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 t .....

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