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    <title>2005 (4) TMI 62 - Supreme Court</title>
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    <description>Grey cotton canvas cloth and grey cotton fabrics were held classifiable under Chapter 52 of the Central Excise Tariff Act, 1985 because cotton fabrics that are not made up remain within Chapter 52 and do not fall under sub-heading 5911.90. The Court followed its earlier approval of the larger Bench view and rejected the Revenue&#039;s classification under sub-heading 5911.90. The classification issue was decided in favour of the assessee.</description>
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      <title>2005 (4) TMI 62 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=47286</link>
      <description>Grey cotton canvas cloth and grey cotton fabrics were held classifiable under Chapter 52 of the Central Excise Tariff Act, 1985 because cotton fabrics that are not made up remain within Chapter 52 and do not fall under sub-heading 5911.90. The Court followed its earlier approval of the larger Bench view and rejected the Revenue&#039;s classification under sub-heading 5911.90. The classification issue was decided in favour of the assessee.</description>
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      <pubDate>Fri, 15 Apr 2005 00:00:00 +0530</pubDate>
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