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        Case ID :
        Central Excise

        Woollen Knitted Shawls classifiable under Item 68 of erstwhile CET

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        Classification of woollen knitted shawls as articles of hosiery when produced by cutting, stitching, and finishing. Shawls produced by cutting, stitching and finishing tubular woollen knitted fabric-washed, dried, calendered, slit, cut to size, edge secured and tasselled-are not woven woollen fabrics and are classifiable as articles of hosiery under Item 68 of the erstwhile tariff.
                          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.

                                Classification of woollen knitted shawls as articles of hosiery when produced by cutting, stitching, and finishing.

                                Shawls produced by cutting, stitching and finishing tubular woollen knitted fabric-washed, dried, calendered, slit, cut to size, edge secured and tasselled-are not woven woollen fabrics and are classifiable as articles of hosiery under Item 68 of the erstwhile tariff.


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