2.    The fabrics in question are woven from bleached or dyed yarn but do not undergo any processing. In the tariff description for woven fabrics, separate sub-headings have been made for "bleached woven fabrics", "dyed woven fabrics" etc. According to the new sub-heading notes given in section XI, the expression "bleached woven fabrics" would, inter alia consist of fabrics woven from bleached yarn in addition to fabrics subjected to the process of bleaching. Similar would be the case for dyed fabrics. The point for consideration is what  would be the classification and consequent dutiability of fabrics woven from bleached or dyed yarn but which have not been subjected to the process of bleaching, dyeing etc. at the fabric stage.

3.    It may be noted that while the section notes and chapter notes have been more or less aligned with the HSN, there is difference in the description in the relevant headings in the excise tariff. In the excise heading, separate categories have been made for fabrics not subjected to any process, and for fabrics which have been subjected to the specified processes. One sub-heading exclusively refers to fabrics which have not been subjected to any process. The sub-headings for woven bleached fabrics or dyed fabrics are part of the main description which includes only fabrics which have undergone some process. The section notes, chapter notes, and the heading descriptions have to be read harmoniously. Therefore, the reference to bleached woven fibre or dyed fabrics in the relevant sub-headings will not include fabrics which have been woven from bleached or dyed yarn but have not been subjected to any process. These sub-headings only include fabrics which are subjected to various processes. In short, so long as the fabrics themselves are not subjected to any process, it will continue to be classified as fabrics not subjected to any process irrespective of whether such fabrics have been woven from bleached yarn or dyed yarn etc.