What is the difference between Fabric and Made-ups? Whether Shawl is a fabric or apparel or made-up. What is the rate on Shawls?

Shawls fall in the category of articles of apparel and
clothing accessories and are classified under heading 61.17, if
knitted or crocheted and under heading 62.14, if not knitted or
crocheted. The rate of tax is 5% if the sale value of shawl does
not exceed Rs.1000/- per piece and the rate is 12% if the sale
value exceeds Rs.1000/- per piece.