Cotton fabric classification includes embroidery where the saree retains its woven identity under the statutory definition.

Embroidered cotton sarees remain cotton fabrics within entry 7 of the Third Schedule to the Kerala General Sales Tax Act, 1963 because the entry adopts the definition of cotton fabrics from item 19 of the First Schedule to the Central Excises and Salt Act, 1944. That definition is both inclusive and exclusionary: it covers fabrics manufactured wholly or partly from cotton and expressly includes embroidery in the piece, in strips, or in motifs. The controlling test is whether the article retains its identity as a woven cotton fabric in its popular sense after embroidery. Since embroidery does not destroy that identity, embroidered cotton sarees are covered by the entry.

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Issues: Whether embroidered cotton sarees are cotton fabrics falling within entry 7 in the Third Schedule to the Kerala General Sales Tax Act, 1963.

Analysis: Entry 7 in the Third Schedule adopts the meaning of cotton fabrics from item 19 of the First Schedule to the Central Excises and Salt Act, 1944. That definition is both exclusionary and inclusive: it covers all varieties of fabrics manufactured wholly or partly from cotton, while specifically including embroidery in the piece, in strips or in motifs. The controlling test is whether the article retains its identity as a woven cotton fabric in its popular sense after embroidery, and not whether it acquires a different trade classification. Embroidery on a cotton saree does not destroy that identity, and the statutory text itself contemplates embroidery as falling within the definition.

Conclusion: Embroidered cotton sarees are cotton fabrics within entry 7 in the Third Schedule, and the assessee succeeds on this issue.

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