https://www.taxtmi.com/caselaws?id=128450 A tariff entry for raw cotton covers only cotton in its natural or nearly natural state, with ginning as the limited contemplated process. Absorbent cotton wool, produced from ginned cotton through cleaning, boiling, bleaching, drying and carding, is a processed finished product and not raw cotton in its ordinary commercial sense. Its continued botanical composition as cotton does not bring it within the raw cotton entry. It therefore falls under the residuary item applicable to goods not specifically covered elsewhere in the Schedule, and is taxable accordingly. en-us Thu, 26 Apr 1962 00:00:00 +0530 Fri, 05 Apr 2013 18:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128450 A tariff entry for raw cotton covers only cotton in its natural or nearly natural state, with ginning as the limited contemplated process. Absorbent cotton wool, produced from ginned cotton through cleaning, boiling, bleaching, drying and carding, is a processed finished product and not raw cotton in its ordinary commercial sense. Its continued botanical composition as cotton does not bring it within the raw cotton entry. It therefore falls under the residuary item applicable to goods not specifically covered elsewhere in the Schedule, and is taxable accordingly. Case-Laws VAT and Sales Tax Thu, 26 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128450