https://www.taxtmi.com/caselaws?id=83281 For textile classification, cotton fabrics under Tariff Item 19 require cotton to predominate in weight, meaning more than half of the fabric and not merely the largest single constituent. For Tariff Item 22, cellulosic and non-cellulosic man-made fibres are treated together in assessing whether man-made fibre predominates. On the admitted composition, the man-made fibre content exceeded the cotton content, so the fabric fell under Tariff Item 22 as man-made fabrics and not under Tariff Item 19 as cotton fabrics. en-us Thu, 09 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 13:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83281 For textile classification, cotton fabrics under Tariff Item 19 require cotton to predominate in weight, meaning more than half of the fabric and not merely the largest single constituent. For Tariff Item 22, cellulosic and non-cellulosic man-made fibres are treated together in assessing whether man-made fibre predominates. On the admitted composition, the man-made fibre content exceeded the cotton content, so the fabric fell under Tariff Item 22 as man-made fabrics and not under Tariff Item 19 as cotton fabrics. Case-Laws Central Excise Thu, 09 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83281