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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ew 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 T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd 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 th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot been incorporated in our Central Excise Tariff. The Central Excise Tariff sub-headings 5802.11 and 5802.12 are quite specific. 4. Taking all these into account, it has been decided by the Board that such jacquered terry towelling fabrics, manufactured out of bleached/dyed/mercerised yarn and not subject to any processing in the fabric stage, would be classifiable in Chapter sub-heading 5802.11 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X