Excise tariff classification of conveyor belting turns on whether the goods answer the description of cotton fabrics.

P.V.C. fire-resistant antistatic solid woven conveyor belting was held to fall outside the description of cotton fabrics and to be classified under the residuary excise tariff item for goods not elsewhere specified. The Tribunal followed its earlier majority view on the same product, accepted that the contrary departmental reliance did not alter the classification, and confirmed that the basis for treating the goods under the cotton fabrics entry could not stand. The operative principle applied was that where goods do not answer the description of cotton fabrics, they are classified under the residuary item.

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Issues: Whether the goods described as P.V.C. Fire Resistant Antistatic Solid Woven Conveyor Belting were classifiable under Item 19(III) of the Central Excise Tariff Schedule as cotton fabrics or under Item 68 of the Central Excise Tariff Schedule.

Analysis: The appeals turned on the proper tariff classification of the goods. The earlier decision of the Tribunal on the same product had already held that the goods were not cotton fabrics and were correctly classifiable under Item 68. The present Bench agreed with that majority view and adopted the same reasoning, noting that the departmental reliance on the earlier contrary view did not alter the classification position. As the present orders were founded on the overruled classification under Item 19(III), the basis for the departmental demand did not survive.

Conclusion: The goods were correctly classifiable under Item 68 of the Central Excise Tariff Schedule and not under Item 19(III), in favour of the assessee.

Ratio Decidendi: Where the goods do not answer the description of cotton fabrics, they are to be classified under the residuary tariff item applicable to goods not elsewhere specified.

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