Tariff classification of spider cloth depends on the accepted meaning of impregnated fabric under excise law

Tariff classification of spider cloth turned on the accepted meaning of "impregnated fabrics" under the Central Excise Tariff Schedule. Applying the textile dictionary meaning relied on by the assessee, the Tribunal treated impregnated fabric as material whose interstices are completely filled through the thickness of the cloth. The laboratory report showed open interstices and free passage of water, so the cloth did not meet that description and could not be classified under Item 19-III on that basis. The alternative suggestion that it was a coated fabric was not examined because it had not been raised before the lower authorities. The appeal succeeded and consequential relief followed.

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Issues: Whether the spider cloth was classifiable as cotton fabrics impregnated with artificial plastic materials under Item 19-III of the Central Excise Tariff Schedule.

Analysis: The classification turned on the meaning of "impregnated fabric" in the tariff entry. The Tribunal accepted the textile dictionary definition relied on by the appellants, which described an impregnated fabric as one in which the interstices between the yarns are completely filled throughout the thickness of the material. The customs laboratory report showed that the samples had open interstices between the yarns and that water passed freely through them. On that basis, the material could not be treated as an impregnated fabric. The alternative suggestion that it might be a coated fabric was not examined, as that case had not been built before the lower authorities.

Conclusion: The spider cloth was not classifiable under Item 19-III as an impregnated fabric, and the finding of excisability on that basis was . The appeal succeeded and consequential relief was directed.

Ratio Decidendi: Where a tariff entry uses the expression "impregnated fabrics" without defining it, the expression must be applied in accordance with its accepted textile meaning, and a material with open interstices through which water passes freely does not satisfy that description.

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