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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of saree: treat processed sarees under specific textile headings based on predominant material, not as made-ups.</h1> A saree that retains the essential characteristics of the fabric after embroidery, stitching, or combination of different textile materials remains classifiable under the specific textile headings (Chapters 50, 52 or 54) according to the predominant material by weight, or, if no material predominates, by the heading occurring last in numerical order among equally considered materials, rather than as a made-up article under Chapter 63.

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