https://www.taxtmi.com/caselaws?id=153404 Inter-lining collar cuttings and inter-lining double collar cuttings were held to fall within the referential definition of cotton fabrics under entry 37 of Schedule I because the adopted Central Excise definition covered fabrics wholly or partly made of cotton, including fabric coated or impregnated with artificial plastic materials. Mere cutting of cotton cloth to size and shape did not change its commercial character, and the double collar cuttings retained that character as the proviso to item 19 was not breached. Entry 51 did not apply because the goods were not ready-made garments or articles ready for immediate use, and the residuary entry was unavailable where entry 37 governed the goods. en-us Tue, 25 Aug 1981 00:00:00 +0530 Tue, 23 Jul 2013 14:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153404 Inter-lining collar cuttings and inter-lining double collar cuttings were held to fall within the referential definition of cotton fabrics under entry 37 of Schedule I because the adopted Central Excise definition covered fabrics wholly or partly made of cotton, including fabric coated or impregnated with artificial plastic materials. Mere cutting of cotton cloth to size and shape did not change its commercial character, and the double collar cuttings retained that character as the proviso to item 19 was not breached. Entry 51 did not apply because the goods were not ready-made garments or articles ready for immediate use, and the residuary entry was unavailable where entry 37 governed the goods. Case-Laws VAT and Sales Tax Tue, 25 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153404