https://www.taxtmi.com/caselaws?id=47248 Unprocessed textile fabrics were held not to fall under Tariff Heading 59.09 of the Central Excise Tariff Act, 1985, because Chapter Note 1 of Chapter 59 confines "textile fabrics" to specified woven fabrics and Heading 59.09 is directed to other textile products and articles of a kind suitable for industrial use. The heading was treated as covering made-up or processed articles rather than unprocessed fabrics. On that interpretation, the assessee's goods were outside Heading 59.09, and the excise demand could not be sustained. en-us Thu, 24 Feb 2005 00:00:00 +0530 Mon, 16 Jun 2014 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47248 Unprocessed textile fabrics were held not to fall under Tariff Heading 59.09 of the Central Excise Tariff Act, 1985, because Chapter Note 1 of Chapter 59 confines "textile fabrics" to specified woven fabrics and Heading 59.09 is directed to other textile products and articles of a kind suitable for industrial use. The heading was treated as covering made-up or processed articles rather than unprocessed fabrics. On that interpretation, the assessee's goods were outside Heading 59.09, and the excise demand could not be sustained. Case-Laws Central Excise Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47248