Industrial filter cloth classification favoured Chapter 59 over ordinary cotton woven fabric under the tariff description.

Industrial filter cloth made from unprocessed cotton woven fabric was treated as classifiable under Chapter 59, not Chapter 52, because its essential character and tariff description aligned with textile articles used for industrial filtering purposes. Chemical examination and surrounding material supported the conclusion that the goods were filter cloth rather than ordinary cotton woven fabric. The classification under Chapter 52 was rejected, and the note states that the assessee obtained relief on the classification issue.

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Issues: Whether unprocessed cotton woven fabrics described as filter cloth were classifiable under Chapter 59 or Chapter 52 of the Central Excise Tariff Act.

Analysis: The dispute concerned classification of the goods for the relevant period. The competing stands were that the product was unprocessed cotton woven fabric falling under Chapter 52, or alternatively textile goods suitable for industrial use falling under Chapter 59. The chemical examination and the surrounding material indicated that the goods were filter cloth used for industrial filtering purposes. The matter was found to be covered by the ratio of the Larger Bench decision relied upon in the case.

Conclusion: The goods were held to fall within Chapter 59 and the classification in Chapter 52 was rejected.

Final Conclusion: The appeal succeeded and the assessee obtained relief on the question of classification.

Ratio Decidendi: Goods having the character of industrial filter cloth are classifiable according to their use and tariff description under the chapter covering textile articles of industrial use, rather than as ordinary unprocessed cotton woven fabrics.

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