https://www.taxtmi.com/caselaws?id=86158 Terry towels produced in cut lengths connected by dividing threads did not qualify as "made up textile articles" under Chapter Note 5(b) of Section XI because cutting alone did not render them ready for use. Each towel required stitching at both ends after separation, constituting further working beyond the permitted separation by cutting dividing threads. The HSN Explanatory Notes likewise confined the category to articles emerging as separate usable items without additional sewing. Consequently, the towels fell outside the definition of made up textile articles and were ineligible for exemption under Notification No. 65/87. en-us Fri, 11 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86158 Terry towels produced in cut lengths connected by dividing threads did not qualify as "made up textile articles" under Chapter Note 5(b) of Section XI because cutting alone did not render them ready for use. Each towel required stitching at both ends after separation, constituting further working beyond the permitted separation by cutting dividing threads. The HSN Explanatory Notes likewise confined the category to articles emerging as separate usable items without additional sewing. Consequently, the towels fell outside the definition of made up textile articles and were ineligible for exemption under Notification No. 65/87. Case-Laws Central Excise Fri, 11 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86158