Cotton handkerchiefs with stitched edges classified as cotton fabrics, not residual goods, under the Central Excise Tariff.

Cotton handkerchiefs with stitched edges were treated as cotton fabrics for Central Excise Tariff purposes because Item 19 was read broadly enough to include handkerchiefs, and nothing in the entry excluded them merely due to edge stitching. Supporting materials, including departmental instructions, rule-based recognition, the control order definition, exemption notifications, and later Board advice, reinforced that classification. Stitching at the edges did not change the essential character of the goods, so they were placed under Item 19 and not the residuary Item 68.

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Issues: Whether cotton handkerchiefs, stitched at the edges, were classifiable under Item 19 of the Central Excise Tariff as cotton fabrics or under Item 68 as residual goods.

Analysis: The tariff entry for cotton fabrics was read as covering handkerchiefs, and there was nothing in the entry to exclude articles such as handkerchiefs merely because their edges had been stitched. The surrounding materials relied upon, including departmental instructions, rule-based recognition, the control order definition, exemption notifications, and the Board's later tariff advice, supported the treatment of handkerchiefs as cotton fabrics rather than as a residuary commodity. Stitching at the edges did not alter the essential character of the goods for tariff classification.

Conclusion: Handkerchiefs were held to fall under Item 19 of the Central Excise Tariff and not under Item 68, in favour of the assessee.

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