https://www.taxtmi.com/caselaws?id=89972 Blankets produced in finished form and ready for use were treated as made-up textile articles under Heading 63.01, because Note 5(b) to Section XI specifically includes blankets and border stitching did not alter their character. Classification under Heading 56.03 as non-wovens was rejected in favour of the specific tariff entry for blankets. Once classified under Heading 63.01, the goods fell within the coverage of Notification No. 175/86-C.E., so the exemption could not be denied on the basis of the rejected classification. The revenue's classification was set aside and the assessee's exemption claim succeeded. en-us Fri, 05 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 15:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89972 Blankets produced in finished form and ready for use were treated as made-up textile articles under Heading 63.01, because Note 5(b) to Section XI specifically includes blankets and border stitching did not alter their character. Classification under Heading 56.03 as non-wovens was rejected in favour of the specific tariff entry for blankets. Once classified under Heading 63.01, the goods fell within the coverage of Notification No. 175/86-C.E., so the exemption could not be denied on the basis of the rejected classification. The revenue's classification was set aside and the assessee's exemption claim succeeded. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89972