Goods Not Eligible for Exemption: Must Be Entirely Cotton; General Rules of Interpretation Not for Exemption Eligibility.

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....Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the eligibility to an exemption notification. The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case, undisputedly the products are not made wholly of cotton. - AT....