Woollen Knitted Shawls classifiable under Item 68 of erstwhile CET - Central Excise - 53/7/79-CX.2

Woollen Knitted Shawls classifiable under Item 68 of erstwhile CET Letter No. 53/7/79-CX.2 Dated 19-3-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi A doubt has been raised whether "woollen knitted shawls" are classifiable under Tariff 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 out in tubular shape is washed and then dried and put through calendering process on plain rollers. The tubular cloth is then cut along the length so as to get fabric of full width. It is then cut breadth-wise according to the required size. These cut shawl pieces are thereafter subjected to the process of overlooking and stitching through sewing machines so to secure the ends of the fabric. Thereafter, tassel heads are provided to the shawls on two sides across the width. Thus, it is clear that these shawls are not woven as such and therefore, cannot be classified under tariff item 21. 3. The Board considers that woollen knitted shawls made by cutting the running length of woollen knitted fabrics (T.I. 21) and stitching thereafter shall be classifiable as articles of hosiery under Item 68 of the erstwhile Central Excise Tariff.