Interpretation of "made up" textile articles denied drawback for unfinished gauze cloth cut to buyer requirements.

Cotton handloom gauze cloth that was processed, but not sterile and only cut to buyers' requirements, was held not to be a "made up" article for drawback purposes. Because the drawback schedule did not define "made up", the interpretation was taken from related tariff provisions, which exclude textiles cut only into squares or rectangles and treat as made up only goods in finished shape and ready for use, or needing only separation by cutting without sewing or further working. The samples were found not to be in finished condition or ready for use, so drawback was denied and the revision failed.

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Issues: Whether cotton handloom gauze cloth, processed but not sterile and cut to buyers' requirements, was a "made up" article eligible for drawback.

Analysis: The expression "made up" was not defined in the drawback schedule, so the interpretation was taken from related tariff provisions of pari materia. Under the relevant tariff note, textiles cut only into squares or rectangles are excluded from the meaning of "made up", and the concept also covers goods produced in finished shape and ready for use, or needing only separation by cutting, without sewing or further working. The samples showed that the goods were not in a finished condition and were not ready for use. The comparison with the analogous entries in the drawback schedule also supported the view taken by the appellate authority.

Conclusion: The goods were not "made up" articles, and the revision failed.

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