Tariff classification turns on dominant material: hessian sandwich paper fell under jute manufacture, not paper.

Hessian sandwich paper, made of hessian between two kraft paper layers with bitumen adhesive, was classified as a jute manufacture because jute predominated by weight and the trade description showed a composite product rather than paper alone. The applicable tariff entry was Item 22A of the First Schedule to the Central Excises and Salt Act, 1944, not Item 17(2). On that basis, the revision application succeeded and the appellate order was set aside on tariff classification.

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Issues: Whether hessian sandwich paper was classifiable as jute manufacture under Item 22A of the First Schedule to the Central Excises and Salt Act, 1944, and not as paper under Item 17(2) of the First Schedule to the Central Excises and Salt Act, 1944.

Analysis: The goods were found to be made of hessian sandwiched between two layers of kraft paper with bitumen as adhesive, and hessian constituted about 70% of the weight. The description and composition showed that jute predominated by weight, bringing the product within the entry for jute manufactures not elsewhere specified. The trade description also indicated a composite product rather than paper alone.

Conclusion: The goods were held to be classifiable under Item 22A and not under Item 17(2), which favoured the assessee.

Final Conclusion: The revision application succeeded and the order in appeal was set aside on the question of tariff classification.

Ratio Decidendi: For tariff classification, the dominant material and trade description of a composite product determine the applicable entry where the relevant item covers goods in which that material predominates by weight.

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