https://www.taxtmi.com/caselaws?id=256468 Grey knitted pile fabric cleared in running length, even with indentations for later cutting into towels, remained classifiable as knitted pile fabric under heading 60.01 rather than as made up textile articles under heading 6307.90. Classification turned on the condition of the goods at the stage they emerged from the manufacturer and processor, and later cutting, folding, stitching and hemming by job workers did not change that tariff character. Prior decisions on the same product supported this view, while contrary rulings cited by the Revenue concerned different goods and were not applicable. en-us Wed, 10 Dec 2014 00:00:00 +0530 Fri, 13 Feb 2015 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256468 Grey knitted pile fabric cleared in running length, even with indentations for later cutting into towels, remained classifiable as knitted pile fabric under heading 60.01 rather than as made up textile articles under heading 6307.90. Classification turned on the condition of the goods at the stage they emerged from the manufacturer and processor, and later cutting, folding, stitching and hemming by job workers did not change that tariff character. Prior decisions on the same product supported this view, while contrary rulings cited by the Revenue concerned different goods and were not applicable. Case-Laws Central Excise Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256468