Cotton content threshold clarified: majority cotton per fabric required for investment allowance eligibility under textiles provision. Investment allowance under section 32A for textiles in Item 21 of the Ninth Schedule requires that each fabric be made 'mainly' of cotton, interpreted as at least 51 per cent. of the weight of all yarn used. Cotton content must be calculated by weight of yarn; where yarns are blends, their cotton proportion is included. Machinery qualifies for the allowance only for production of fabrics meeting this 51 per cent. cotton threshold; fabrics below that threshold do not qualify as made mainly of cotton.