Cotton fabrics duty classification updated to vary additional-duty rates by weaving method and approved processing status. Amendments renumber certain 5206 sub-headings and substitute Headings 52.07 and 52.08 to classify cotton fabrics by weaving method and finishing process. Heading 52.07 covers fabrics woven on looms other than handlooms and finished without power, linking additional duty to specified 5206 sub-headings by yarn count and fabric value. Heading 52.08 covers handloom fabrics and prescribes differing additional-duty treatment where finishing is without power, with power by approved independent processors (reduced duty), by registered handloom co-operative society factories (nil duty), or otherwise (duty linked to specified 5206 sub-headings).
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Provisions expressly mentioned in the judgment/order text.
Cotton fabrics duty classification updated to vary additional-duty rates by weaving method and approved processing status.
Amendments renumber certain 5206 sub-headings and substitute Headings 52.07 and 52.08 to classify cotton fabrics by weaving method and finishing process. Heading 52.07 covers fabrics woven on looms other than handlooms and finished without power, linking additional duty to specified 5206 sub-headings by yarn count and fabric value. Heading 52.08 covers handloom fabrics and prescribes differing additional-duty treatment where finishing is without power, with power by approved independent processors (reduced duty), by registered handloom co-operative society factories (nil duty), or otherwise (duty linked to specified 5206 sub-headings).
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