https://www.taxtmi.com/caselaws?id=117155 Terry towels manufactured in running length with a dividing thread, requiring only cutting for separation, are treated as made-up textile articles under Heading 6302.00 and not as terry towelling fabric under Heading 5802.22. On that classification, the goods qualify for SSI exemption under the relevant notifications. The departmental view was found inconsistent with earlier Tribunal rulings, and the challenge to the classification and exemption claim fails. en-us Fri, 02 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 16:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117155 Terry towels manufactured in running length with a dividing thread, requiring only cutting for separation, are treated as made-up textile articles under Heading 6302.00 and not as terry towelling fabric under Heading 5802.22. On that classification, the goods qualify for SSI exemption under the relevant notifications. The departmental view was found inconsistent with earlier Tribunal rulings, and the challenge to the classification and exemption claim fails. Case-Laws Central Excise Fri, 02 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117155