https://www.taxtmi.com/caselaws?id=83994 Dyed and printed napkins and pillow covers were treated as manufactured textile articles because cutting, hemming and stitching gave them a separate commercial identity from cloth in running length. As they were not specifically named in Item 19 of the Central Excise Tariff, the residuary Item 68 applied instead. The decision turned on the distinction between unfinished fabric and finished marketable articles, with the latter falling outside the specific fabrics entry when not expressly covered. en-us Fri, 20 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83994 Dyed and printed napkins and pillow covers were treated as manufactured textile articles because cutting, hemming and stitching gave them a separate commercial identity from cloth in running length. As they were not specifically named in Item 19 of the Central Excise Tariff, the residuary Item 68 applied instead. The decision turned on the distinction between unfinished fabric and finished marketable articles, with the latter falling outside the specific fabrics entry when not expressly covered. Case-Laws Central Excise Fri, 20 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83994