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<h1>Woollen Knitted Shawls Classified as Hosiery, Not Woollen Fabrics, Under Central Excise Tariff Item 68.</h1> Woollen knitted shawls are to be classified under Item 68 of the erstwhile Central Excise Tariff as articles of hosiery, rather than under Item 21 as woollen fabrics. This decision follows an examination of the manufacturing process, which involves cutting tubular knitted fabrics, stitching, and adding tassels, indicating that these shawls are not woven. The classification aligns with the treatment of similar articles, such as cotton hosiery fabrics and articles, under respective tariff items.