https://www.taxtmi.com/circulars?id=365 The Circular clarifies that unhemmed/unstitched dhotis and sarees woven in running lengths with uniform weave and lacking extra threads that form a substitute hem will continue to be classifiable as fabrics under Chapters 52/54/55. Rectangular articles simply cut from such running-length fabrics without other working, and not incorporating fringes formed by cutting dividing threads, even if folded or packed, are not regarded as produced in the finished state and merit classification as fabrics. en-us Fri, 03 Nov 2000 00:00:00 +0530 Tue, 23 Sep 2008 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=365 The Circular clarifies that unhemmed/unstitched dhotis and sarees woven in running lengths with uniform weave and lacking extra threads that form a substitute hem will continue to be classifiable as fabrics under Chapters 52/54/55. Rectangular articles simply cut from such running-length fabrics without other working, and not incorporating fringes formed by cutting dividing threads, even if folded or packed, are not regarded as produced in the finished state and merit classification as fabrics. Circulars Central Excise Fri, 03 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=365