https://www.taxtmi.com/caselaws?id=118321 Grey cotton terry towelling fabric in running length was treated as classifiable under Heading 5802.21 because the tariff specifically covered terry towelling and similar woven terry fabrics of cotton, including goods not subjected to any process. Chapter 63 was confined to made-up articles, and the fabric in running length was not itself a made-up item; it became a towel only after further processing. On the tariff description, the specific entry for terry towelling fabric prevailed over the general linen heading. The classification under Heading 5802.21 was upheld, and Heading 6302.00 was rejected. en-us Fri, 07 Jul 2006 00:00:00 +0530 Fri, 29 Jun 2012 18:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118321 Grey cotton terry towelling fabric in running length was treated as classifiable under Heading 5802.21 because the tariff specifically covered terry towelling and similar woven terry fabrics of cotton, including goods not subjected to any process. Chapter 63 was confined to made-up articles, and the fabric in running length was not itself a made-up item; it became a towel only after further processing. On the tariff description, the specific entry for terry towelling fabric prevailed over the general linen heading. The classification under Heading 5802.21 was upheld, and Heading 6302.00 was rejected. Case-Laws Central Excise Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118321