Classification of processed-yarn terry-towelling fabrics: fabrics not processed after weaving remain classifiable as unprocessed for tariff purposes. The Board decided that jacquered terry-towelling fabrics manufactured from bleached, dyed or mercerised yarn but not subjected to bleaching, dyeing or similar processing after weaving are classifiable under the sub-heading for terry towelling not subjected to any process; HSN sub-heading notes relied upon by field formations are not incorporated in the Central Excise Tariff and therefore are not determinative for classification.
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Classification of processed-yarn terry-towelling fabrics: fabrics not processed after weaving remain classifiable as unprocessed for tariff purposes.
The Board decided that jacquered terry-towelling fabrics manufactured from bleached, dyed or mercerised yarn but not subjected to bleaching, dyeing or similar processing after weaving are classifiable under the sub-heading for terry towelling not subjected to any process; HSN sub-heading notes relied upon by field formations are not incorporated in the Central Excise Tariff and therefore are not determinative for classification.
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