PVC rexine cloth not treated as cotton fabric under the exemption notification, so no exemption applied.

PVC rexine cloth was treated as a composite product dominated by a plastic coating, with only a small proportion of basic fabric. On that material and the laboratory report, the commodity was not cotton fabric in substance, even though it was described as "cloth." The exemption notification dated 25 November 1958 applied only to cotton fabric, so PVC rexine cloth did not fall within the notified description and was not entitled to the exemption.

---

---

Issues: Whether PVC rexine cloth is cotton fabric within the meaning of the exemption notification dated 25 November 1958.

Analysis: The material on record showed that PVC rexine cloth was a composite product consisting mainly of a plastic coating with only a small proportion of basic fabric. The composition and laboratory report indicated that, despite the presence of the word "cloth" in its description, the commodity was not cotton fabric in substance. The exemption notification applied only to cotton fabric, and the product did not answer that description.

Conclusion: PVC rexine cloth is not cotton fabric within the meaning of the notification and is not entitled to exemption.

---