Tariff coverage for glass fabrics did not extend to resin-treated purchased fabric, restoring the assessee's classification.

Tariff Item 22F(4) was confined to glass fabrics manufactured out of fabric or yarn, and did not extend to a product obtained by treating purchased glass fabric with resin. On that interpretation, treated glass fabric made from duty-paid market-purchased fabric fell outside the tariff entry, so the assessee's earlier classification was restored and the Revenue's contrary view failed.

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Issues: Whether treated glass fabric manufactured by treating duty-paid glass fabric with resin was classifiable under Tariff Item 22F(4) of the erstwhile Central Excise Tariff, or whether it fell outside that item and the assessee's earlier classification should be restored.

Analysis: The product was made from glass fabrics purchased from the market and subjected to treatment with resin. The controlling principle applied was that Tariff Item 22F(4) covered glass fabrics manufactured out of fabric or yarn, and not products made from such fabric. Since the process resulted in a treated product derived from existing glass fabric, the item did not embrace the assessee's product.

Conclusion: The treated glass fabric was not classifiable under Tariff Item 22F(4); the assessee's classification was upheld and the Revenue's contrary classification failed.

Final Conclusion: The appeal succeeded and the classification adopted by the appellate authority in favour of the assessee stood restored.

Ratio Decidendi: A tariff entry covering glass fabrics manufactured out of fabric or yarn does not extend to a product obtained by treating purchased glass fabric with resin.

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