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

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..... of Excise Customs New 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 .....

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..... ion XI of CET have taken the stand 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 .....

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..... e sub-heading notes of HSN have not 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 classifia .....

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