https://www.taxtmi.com/circulars?id=6928 Classification of woollen products from shoddy must be determined from raw materials and production processes because chemical testing cannot reliably separate shoddy percentage; apply the principles of Note 2(A) and Note 2(B)(ii) of Section XI, treating mixed-fibre textiles as composed of the single material that predominates by weight and selecting the heading by first determining the Chapter and then the applicable heading. Collectors may require subsidiary records and periodic inspections to ensure eligibility for concessional treatment. en-us Thu, 26 May 1988 00:00:00 +0530 Wed, 08 Jul 2009 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6928 Classification of woollen products from shoddy must be determined from raw materials and production processes because chemical testing cannot reliably separate shoddy percentage; apply the principles of Note 2(A) and Note 2(B)(ii) of Section XI, treating mixed-fibre textiles as composed of the single material that predominates by weight and selecting the heading by first determining the Chapter and then the applicable heading. Collectors may require subsidiary records and periodic inspections to ensure eligibility for concessional treatment. Circulars Central Excise Thu, 26 May 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6928