Chapter 52
(Section XI:- Textiles and Textiles articles)

Notes:

1. In relation to products of heading Nos. 52.04,52.05 and 52.06, the process of dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or anyone or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to manufacture.

2. In relation to products of heading Nos. 52.03,52.04, 52.05,52.06,52.07, 52.08 and 52.09 and the entries relating thereto, the expression "cotton" shall include waste and garneted stock after they have been carded, combed or otherwise processed for spinning.

3. In relation to products of heading Nos. 52.07,52.08 and 52.09, bleaching, mercerising, dyeing, printing, waterproofing, shrink-proofing, organdie processing or any other process or anyone or more of these processes shall amount to manufacture.

4.For the purposes of this Chapter, "denim" means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

[Above Chapter has been amended vide Budget 2001-2002]