https://www.taxtmi.com/caselaws?id=49916 Terry towels cut to size with dividing threads and hem stitching remained classifiable as made-up articles under Chapter 63 because the processing did not change their essential character as ready-for-use towels. The Tribunal applied the earlier classification principle that separation by dividing threads and minor finishing work do not take such goods outside Chapter 63, and treated the prior decision as directly applicable to the facts. On that basis, the assessee's claim to exemption under the relevant Central Excise notifications was accepted. en-us Mon, 17 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 14:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49916 Terry towels cut to size with dividing threads and hem stitching remained classifiable as made-up articles under Chapter 63 because the processing did not change their essential character as ready-for-use towels. The Tribunal applied the earlier classification principle that separation by dividing threads and minor finishing work do not take such goods outside Chapter 63, and treated the prior decision as directly applicable to the facts. On that basis, the assessee's claim to exemption under the relevant Central Excise notifications was accepted. Case-Laws Central Excise Mon, 17 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49916