1. For the purposes of sub-headings 5209 42 and 5211 42, the expression “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.

2. In relation to products of headings 5204, 5205 and 5206, 5207 the process of dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form the said products into another form of such products shall amount to 'manufacture'.

3. In relation to products of headings 5203, 5204, 5205, 5206, 5207, 5208, 5209, 5210, 5211 and 5212 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.

4. In relation to products falling under heading 5207 or 5208 or 5209,5210,5211.5212 includes bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing and any other like process or any combination of such processes shall amount to 'manufacture'.