https://www.taxtmi.com/caselaws?id=166596 Cotton handkerchiefs with stitched edges were treated as cotton fabrics for Central Excise Tariff purposes because Item 19 was read broadly enough to include handkerchiefs, and nothing in the entry excluded them merely due to edge stitching. Supporting materials, including departmental instructions, rule-based recognition, the control order definition, exemption notifications, and later Board advice, reinforced that classification. Stitching at the edges did not change the essential character of the goods, so they were placed under Item 19 and not the residuary Item 68. en-us Fri, 15 Jul 1983 00:00:00 +0530 Sat, 11 Oct 2014 10:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166596 Cotton handkerchiefs with stitched edges were treated as cotton fabrics for Central Excise Tariff purposes because Item 19 was read broadly enough to include handkerchiefs, and nothing in the entry excluded them merely due to edge stitching. Supporting materials, including departmental instructions, rule-based recognition, the control order definition, exemption notifications, and later Board advice, reinforced that classification. Stitching at the edges did not change the essential character of the goods, so they were placed under Item 19 and not the residuary Item 68. Case-Laws Central Excise Fri, 15 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166596