Cotton fabrics entry covers niwar and handloom dari where the statutory examples are illustrative, not exhaustive.

The expression "cotton fabrics" in item 19 of the First Schedule to the Central Excises and Salt Act, 1944 was treated as wide enough to include all varieties of fabrics manufactured wholly or partly from cotton. The listed examples in the entry were held to be illustrative, not exhaustive. On that basis, niwar and handloom dari, being prepared after weaving cotton fabrics, were not excluded merely because they were not named expressly. They were therefore covered by item 19 as cotton fabrics and attracted entry tax at the applicable rate.

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Issues: Whether niwar and handloom dari fall within cotton fabrics under item 19 of the First Schedule to the Central Excises and Salt Act, 1944 for the purpose of levy of entry tax.

Analysis: The expression "cotton fabrics" in item 19 was held to be wide enough to cover all varieties of fabrics manufactured wholly or partly from cotton. The specific examples mentioned in the entry were treated as illustrative and not exhaustive. Since niwar and handloom dari are prepared after weaving cotton fabrics, their omission by name did not take them outside the entry.

Conclusion: Niwar and handloom dari are covered by item 19 as cotton fabrics and are liable to tax at the applicable rate.

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