https://www.taxtmi.com/caselaws?id=74576 For tariff classification, an unfinished textile product is treated as the finished article only if, as presented, it has the essential character of that article or qualifies as a blank. Mere cutting of tubular HDPE fabric to length, without stitching or readiness for direct use as sacks, does not make it a made up textile article under heading 63.01. Section Note 5 of Section XI excludes fabrics merely cut otherwise than into squares or rectangles from automatic treatment as made up articles, but does not convert every such cut fabric into one. The goods therefore fall to be classified as woven fabrics under heading 54.08. en-us Fri, 03 Mar 1989 00:00:00 +0530 Thu, 09 Jun 2011 16:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74576 For tariff classification, an unfinished textile product is treated as the finished article only if, as presented, it has the essential character of that article or qualifies as a blank. Mere cutting of tubular HDPE fabric to length, without stitching or readiness for direct use as sacks, does not make it a made up textile article under heading 63.01. Section Note 5 of Section XI excludes fabrics merely cut otherwise than into squares or rectangles from automatic treatment as made up articles, but does not convert every such cut fabric into one. The goods therefore fall to be classified as woven fabrics under heading 54.08. Case-Laws Central Excise Fri, 03 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74576