https://www.taxtmi.com/circulars?id=7007 Classification of 'cotton belting' is governed by the Section Notes to Section XI: where articles contain two or more textile materials they are to be classified as if consisting wholly of the one material which predominates by weight. Therefore 'cotton belting' includes belting made exclusively of cotton and belting in which cotton predominates by weight, and classification should follow the predominance rule in Note 2 and Section Note 14. en-us Wed, 06 Jan 1988 00:00:00 +0530 Thu, 09 Jul 2009 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7007 Classification of 'cotton belting' is governed by the Section Notes to Section XI: where articles contain two or more textile materials they are to be classified as if consisting wholly of the one material which predominates by weight. Therefore 'cotton belting' includes belting made exclusively of cotton and belting in which cotton predominates by weight, and classification should follow the predominance rule in Note 2 and Section Note 14. Circulars Central Excise Wed, 06 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7007