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16. Clause 56.08, however, provides for 15% of duty in respect of knotted netting of twine, cordage or rope; made up fishing nets and other made up nets of textile materials.

17. Similar are the provisions under Customs Tariff of India, 1996-97.

18. In the ITC (HS) classification of Export and Import Items, Clause 3 of section XI Textiles and Textile Articles reads thus:--

3. (A) ...

(e) Of other vegetable fibres, measuring more than 20,000 decitex

19. In the Explanatory Notes, Second edition of Harmonized Commodity Description and Coding System, Volume-2 published by the World Customs Organisation, Clause 3 of Section XI reads thus:--