Woollen Knitted Shawls classifiable under Item 68 of erstwhile CET

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Full Text of the Document

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....iff Item 21 as woollen fabrics even after the budgetary changes of 1977 in respect of Item 21, or under Item 68 as articles of hosiery. 2. The issue has been examined in Board's office. It noted that cotton hosiery fabrics are classifiable under Item No. 19 and articles of hosiery under Item 68. In the instant case, from the process of manufacture it is seen that the knitted fabrics which come ou....