Classification of dhotis and sarees as fabrics confirms they remain under fabric chapters for excise classification, not made-up articles. The Circular clarifies that unhemmed/unstitched dhotis and sarees woven in running lengths with uniform weave and lacking extra threads that form a substitute hem will continue to be classifiable as fabrics under Chapters 52/54/55. Rectangular articles simply cut from such running-length fabrics without other working, and not incorporating fringes formed by cutting dividing threads, even if folded or packed, are not regarded as produced in the finished state and merit classification as fabrics.