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<h1>Petitioner Permitted to Clear 'Grey Bed Sheets' with Bank Guarantee Pending Order | Cotton Textile Goods Classification</h1> The High Court of Judicature at Allahabad allowed the petitioner to clear 'Grey Bed Sheets' under Tariff Item 52.05 with a bank guarantee until the ... Classification List The High Court of Judicature at Allahabad disposed of a petition regarding the classification of cotton textile goods. The petitioner can continue to clear 'Grey Bed Sheets' under Tariff Item 52.05 with a bank guarantee until the Assistant Collector issues a reasoned order.