https://www.taxtmi.com/caselaws?id=49082 Cotton handloom gauze cloth that was processed, but not sterile and only cut to buyers' requirements, was held not to be a "made up" article for drawback purposes. Because the drawback schedule did not define "made up", the interpretation was taken from related tariff provisions, which exclude textiles cut only into squares or rectangles and treat as made up only goods in finished shape and ready for use, or needing only separation by cutting without sewing or further working. The samples were found not to be in finished condition or ready for use, so drawback was denied and the revision failed. en-us Fri, 18 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49082 Cotton handloom gauze cloth that was processed, but not sterile and only cut to buyers' requirements, was held not to be a "made up" article for drawback purposes. Because the drawback schedule did not define "made up", the interpretation was taken from related tariff provisions, which exclude textiles cut only into squares or rectangles and treat as made up only goods in finished shape and ready for use, or needing only separation by cutting without sewing or further working. The samples were found not to be in finished condition or ready for use, so drawback was denied and the revision failed. Case-Laws Customs Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49082