https://www.taxtmi.com/caselaws?id=41692 Cotton fabrics woven from bleached and/or dyed yarn were classified by trade understanding and the condition of the goods as entered, not by whether later wet or dry finishing had been undertaken. The materials showed that such fabrics did not necessarily require further bleaching or dyeing after weaving, and the uncontroverted affidavit established that the textile trade recognised them as bleached and/or dyed fabrics. On that basis, the fabrics were not grey goods merely because the bleaching or dyeing occurred at the yarn stage, and they fell within Item 10(a) and (b) rather than Item 5(a) and (b), so differential excise duty was not payable. en-us Tue, 20 Aug 1985 00:00:00 +0530 Sat, 05 Jun 2010 13:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41692 Cotton fabrics woven from bleached and/or dyed yarn were classified by trade understanding and the condition of the goods as entered, not by whether later wet or dry finishing had been undertaken. The materials showed that such fabrics did not necessarily require further bleaching or dyeing after weaving, and the uncontroverted affidavit established that the textile trade recognised them as bleached and/or dyed fabrics. On that basis, the fabrics were not grey goods merely because the bleaching or dyeing occurred at the yarn stage, and they fell within Item 10(a) and (b) rather than Item 5(a) and (b), so differential excise duty was not payable. Case-Laws Central Excise Tue, 20 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41692