Tariff classification burden on revenue: inconclusive technical and trade evidence could not sustain furnishing-fabrics duty demands.

When a tariff classification attracts a higher duty burden, the revenue must prove with reliable evidence that the goods squarely fall within the specific entry. Here, seized cotton fabrics were alleged to be furnishing fabrics under Item 19I(1), but the technical reports were inconclusive, the trade and witness evidence was insufficient, and the Department's assumptions about use or nomenclature did not discharge the burden of proof. The goods were therefore not established as furnishing fabrics under the specific entry, and the duty demand, confiscation and personal penalties could not be sustained.

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Issues: Whether the seized cotton fabrics were classifiable as furnishing fabrics under Item 19I(1) of the Central Excise Tariff, and whether the duty demand, confiscation and personal penalties could be sustained.

Analysis: Item 19I(1) was the specific entry covering furnishing fabrics, while Item 19I(2) was the residuary entry. Since a higher duty consequence followed from classification under Item 19I(1), the burden lay on the Excise authorities to establish affirmatively that the goods answered that description. The technical reports were not conclusive: the chemical report only noted the appearance of furnishing fabric and left market enquiry and actual usage open; the Textile Commissioner's opinion was mixed; and the VJTI opinion was diluted by cross-examination. The witness evidence and trade descriptions were also not sufficient to discharge the burden, and the record did not justify sustaining the classification merely on the basis of the Department's assumptions about use or nomenclature.

Conclusion: The goods were not proved to be furnishing fabrics under Item 19I(1), and the duty demand, confiscation and penalties could not be upheld.

Ratio Decidendi: Where a tariff entry carrying a higher duty burden is invoked, the revenue must prove by reliable evidence that the goods squarely fall within that specific entry; inconclusive technical opinion and weak trade evidence are insufficient to sustain the classification.

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