https://www.taxtmi.com/caselaws?id=83140 Jacquered towels made from dyed or bleached yarn, and not subjected to any further process after manufacture, were treated as classifiable under Heading 5802.11 on the plain language of the tariff. The majority said Heading 5802.11 covered cotton fabrics not subjected to any process, while Heading 5802.12 applied only where the fabric itself had been bleached, dyed, printed or otherwise processed; the use of processed yarn did not alter that result. It also found that an earlier High Court ruling on a different notification, and the HSN notes, could not override the tariff text. A dissent would have treated the towels as processed fabric. en-us Fri, 15 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83140 Jacquered towels made from dyed or bleached yarn, and not subjected to any further process after manufacture, were treated as classifiable under Heading 5802.11 on the plain language of the tariff. The majority said Heading 5802.11 covered cotton fabrics not subjected to any process, while Heading 5802.12 applied only where the fabric itself had been bleached, dyed, printed or otherwise processed; the use of processed yarn did not alter that result. It also found that an earlier High Court ruling on a different notification, and the HSN notes, could not override the tariff text. A dissent would have treated the towels as processed fabric. Case-Laws Central Excise Fri, 15 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83140