Classification of Jacquered terry-towelling fabrics made out of processed yarn under sub-heading No. 5802.11 or 5802.12

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....w Delhi Subject : Classification of Jacquered terry-towelling fabrics made out of processed yarn under sub-heading No. 5802.11 or 5802.12. A doubt has been raised regarding the classification of Terry Towelling Fabrics manufactured out of bleached/dyed/mercerised yarn whether under sub-heading 5802.11 or under sub-heading 5802.12 of the Central Excise Tariff. The sub-heading 5802.11 refers to Te....

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....d that such terry towelling fabrics should be classified as processed fabrics under sub-heading 5802.12 of the Central Excise Tariff. This issue was discussed in the North Zone Tariff-cum-General Conference at Jaipur on 8th/9th February, 1991. The conference was of the opinion that such fabrics made from processed yarn may be treated as processed fabrics. 3. This issue was further examined in the....