Tariff classification of fabrics turned on yarn tenacity and technical specifications before Heading 5902 could be sustained.

Tariff classification of the disputed fabrics depended on whether they met the technical requirements for tyre cord fabrics under Heading 5902, including the prescribed yarn tenacity standard in Note 6 to Section XI. The materials on record suggested that the goods described as square woven rayon fabrics were not automatically tyre cord or chafer fabrics, and the department's test report was not before the lower authority. Because the relevant tenacity evidence was incomplete and appeared to indicate a lower level than required, the correct classification could not be confirmed on the existing record and required fresh verification. The matter was therefore remitted for re-determination of classification and duty liability on proper evidence and test results.

---

---

Issues: Whether the fabrics cleared by the assessee were classifiable under Heading 5902 as tyre cord fabrics or under Chapter 54 as other woven fabrics, having regard to the nature of the goods and the tenacity of the yarn used.

Analysis: The classification turned on the actual description of the goods and the technical requirement under the tariff scheme. Tyre cord fabrics under Heading 5902 are fabrics used in tyre manufacture and must satisfy the specification of Note 6 to Section XI, including the prescribed tenacity standard for viscose rayon yarn. The materials on record indicated that the fabrics described as square woven rayon fabrics were not necessarily tyre cord fabrics, and that fabrics of the type claimed as chafer fabrics would not automatically fall under Heading 5902 unless the yarn tenacity requirement was established. Since the test report relied upon by the department was not before the lower authority and the available material suggested that the tenacity of the yarn used was below the prescribed threshold, the proper classification could not be finally determined without further verification.

Conclusion: The classification under Heading 5902 was not finally upheld for the disputed fabrics, and the matter had to be re-examined on evidence regarding the nature of the fabrics and the yarn tenacity; the assessee succeeded to the extent of securing reconsideration of classification for the goods claimed as chafer fabrics.

Final Conclusion: The dispute was sent back for fresh determination of the correct tariff classification and duty liability on the basis of proper evidence and test results.

Ratio Decidendi: Where tariff classification depends on a technical specification, the burden lies on the revenue to establish satisfaction of the prescribed test criteria before sustaining classification under the disputed heading.

---