https://www.taxtmi.com/caselaws?id=89552 Unprocessed cotton leno fabrics cleared in grey, loomstate condition, without coating, impregnation or further processing, were held classifiable under Tariff Item 52.05 as cotton fabrics not subjected to any process. Chapter 59 was read as covering textile fabrics and products that had undergone further processing after weaving, so Heading 59.09 did not apply merely because the fabric was used in the tea industry. The operative classification depended on the actual character and condition of the goods as manufactured and cleared, not on end-use alone. en-us Wed, 01 Jul 1998 00:00:00 +0530 Wed, 28 Sep 2011 10:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89552 Unprocessed cotton leno fabrics cleared in grey, loomstate condition, without coating, impregnation or further processing, were held classifiable under Tariff Item 52.05 as cotton fabrics not subjected to any process. Chapter 59 was read as covering textile fabrics and products that had undergone further processing after weaving, so Heading 59.09 did not apply merely because the fabric was used in the tea industry. The operative classification depended on the actual character and condition of the goods as manufactured and cleared, not on end-use alone. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89552