Running-length textile goods fall outside Chapter 59 bolting cloth classification where the tariff requires cut-to-length material.

Goods cleared in running length were held not to satisfy the Chapter 59 classification conditions for bolting cloth under Note 7 to Section XI, which applies to textile products in the piece, cut to length, or cut to rectangular shape. Because the goods were not cleared as cut pieces or otherwise in the form required by the tariff entry, they fell outside the heading relied upon by the Revenue. The reasoning also treated running-length, unprocessed textiles as distinct from made-up or cut-to-length goods covered by the relevant Chapter 59 entry, so the classification claim failed.

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Issues: Whether the goods cleared in running length were classifiable as bolting cloth under Chapter 59 of the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on Chapter 59 and Note 7 to Section XI, which apply to textile products in the piece, cut to length, or cut to rectangular shape, including bolting cloth. The goods in question were found to be cleared in running length and not as cut pieces. On that footing, they did not satisfy the condition for classification under the heading relied upon by the Revenue. The reasoning adopted also drew support from the principle that running length, unprocessed textiles are not covered by the relevant Chapter 59 entry meant for made-up or cut-to-length goods.

Conclusion: The goods were not classifiable under Chapter 59 as bolting cloth, and the Revenue's challenge failed.

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