Notification-defined upholstery fabric excluded mattress ticking fabric, yet the notification benefit was upheld for the respondent.

Notification No. 14/2005 defined "upholstery fabric" in its own terms, so that definition governed the classification exercise rather than any external meaning. Applying the notification's wording, mattress ticking fabric did not fall within the defined scope of upholstery fabric. The text nonetheless states that the benefit of the notification was rightly extended to the respondent and that the Revenue's appeal failed.

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Issues: Whether mattress ticking fabric was covered by the expression "upholstery fabric" in Notification No. 14/2005 dated 01.03.2005 and therefore entitled to the lower rate of duty.

Analysis: The notification itself contained a specific definition of "upholstery fabric", describing it as material used on furniture or used to cover a wall, as curtains or wall hangings, and fabric coverings and treatments in automobiles, airplanes or rail road passenger cars. Since the notification provided its own definition, that meaning had to govern and not a meaning drawn from outside sources. On that definition, mattress ticking fabric did not fall within "upholstery fabric".

Conclusion: The benefit of Notification No. 14/2005 was rightly extended to the respondent, and the Revenue's appeal failed.

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