Product identity and trade classification sustained exemption for bituminised water-proof paper under the applicable notifications

Bituminised hessian laminated paper was treated as the same product as bituminised water-proof paper for exemption purposes, because the Tribunal found it was not commercially a distinct commodity. The hessian content was stated to be well below fifty per cent, and the product continued to be known in trade as bituminised water-proof paper. On that basis, the exemption notifications remained applicable and the challenge to denial of exemption failed.

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Issues: Whether bituminised hessian laminated paper was a different product from bituminised water-proof paper so as to deny the benefit of exemption under the relevant notifications.

Analysis: The Tribunal had found that the laminated paper was not a distinct product from bituminised water-proof paper. The finding also indicated that the hessian content in the total product was far below fifty per cent and that in the commercial world the product continued to be known as bituminised water-proof paper. On that footing, interference was not called for.

Conclusion: The product remained covered by the exemption notifications and the challenge failed.

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