Technical textile classification prevails where carbonized fabric retains textile character and is used for technical purposes.

Activated carbon fabric made from viscose rayon cloth retained the character of fabric after pre-treatment, drying and carbonization, and its use in refrigerator deodourisers, pollution control filters, masks and air purifying filters showed technical textile use. The material therefore fell within Note 7 to Chapter 59 as a textile fabric of a kind used for technical purposes, and not under Heading 3802 as activated carbon, which ordinarily covers amorphous carbon in powdered, granular or pellet form. The revenue classification was rejected and the product was correctly classifiable under Heading 5911.

---

---

Issues: Whether activated carbon fabric is classifiable under Heading 5911 as a textile product for technical use, or under Heading 3802 as activated carbon.

Analysis: The product was manufactured from viscose rayon cloth which was pre-treated, dried and carbonized or activated in a furnace, but the base material continued to retain the characteristics of fabric. Its use in refrigerator deodourisers, pollution control filters, masks and air purifying filters showed that it functioned as a textile article for technical purposes. Activated carbon under Chapter 38 is ordinarily understood as amorphous carbon in powdered, granular or pellet form, which did not match the product in question. Note 7 to Chapter 59 covered textile fabrics of a kind used for technical purposes, and the product answered that description.

Conclusion: The product was not classifiable as activated carbon under Heading 3802 and was correctly classifiable under Heading 5911 under Chapter 59.

Final Conclusion: The classification adopted by the revenue authorities was set aside and the assessee's appeal succeeded on the tariff classification dispute.

Ratio Decidendi: A textile base that continues to retain the character of fabric after carbonization or coating, and is used for technical purposes, is classifiable as a textile article under Chapter 59 rather than as activated carbon under Chapter 38.

---