https://www.taxtmi.com/caselaws?id=115259 Terry towelling cloth in running length with dividing threads was treated as made-up textile material classifiable under Heading 63.02, because Section Note 5(b) of Section XI supported classification as towel material rather than grey cotton towelling under Heading 58.02. Bleaching, dyeing, cutting to size and stitching carried out after clearance did not create a fresh duty liability, since those processes did not alter the tariff classification. The revenue challenge to the classification and the additional duty demand therefore failed. en-us Mon, 11 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 12:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115259 Terry towelling cloth in running length with dividing threads was treated as made-up textile material classifiable under Heading 63.02, because Section Note 5(b) of Section XI supported classification as towel material rather than grey cotton towelling under Heading 58.02. Bleaching, dyeing, cutting to size and stitching carried out after clearance did not create a fresh duty liability, since those processes did not alter the tariff classification. The revenue challenge to the classification and the additional duty demand therefore failed. Case-Laws Central Excise Mon, 11 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115259