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TMI BlogClassification of HDPE/PP Woven fabrics coming out of Circular looms whether running in length or in cut-piecesX X X X Extracts X X X X X X X X Extracts X X X X ..... or under sub-heading 63.01 as made up textile articles not elsewhere specified. The doubt arose on the ground that as per the rule 2(a) of the Rules of Interpretation i.e. any reference in a heading to goods shall be taken to include reference to those goods incomplete or unfinished provided that the incomplete and unfinished goods have the essential character of the complete or finished goods. It is argued by Collectors that the Circular looms are designed and meant only for the manufacture of woven sacks. The diameter of the woven tubular form is the normal diameter of sacks. The said woven tubular material manufactured on circular looms if not used for any purpose other than the manufacture of sacks. 2. The trade has pointed out the HD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (e) of the said definition requires sewing as an essential process to call an article or product a 'made up' article. 3. The reports received from the Collectors indicate that in all Collectorates except Bangalore the classification of HDPE tubular fabrics manufactured out of circular looms is under heading 54.08. In this regard some Collectors are of the view that fabrics in tubular form are not sacks because their end use for manufacture of sacks does not always appear to be correct or in consonance with the principle followed for classifying numerous other products. Most of the fabrics used for manufacture of hosiery items are in tubular form and such fabrics are not classified on the basis of end use but are regarded as fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fabrics used for manufacture of hosiery items are in tubular form and such fabrics are manufactured in circular looms. They are not flat in nature still they are known as fabrics. As per Textile Terms and Definitions by the Manchester Textile Institute a loom is a machine for producing cloth by weaving and a circular loom is a loom on which shuttle travel simultaneously on a circular path So out of circular loom only cloth or fabric can be manufactured and not a sack. 7. The said product out of the circular loom has not attained the essential characteristics of a sack. In common parlance a sack will refer to a product which is closed on three sides. The packing is done through the opening side and after sack is filled it is stitched a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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