Unprocessed textile fabrics fall outside Tariff Heading 59.09, which is confined to industrial-use textile articles.

Unprocessed textile fabrics were held not to fall under Tariff Heading 59.09 of the Central Excise Tariff Act, 1985, because Chapter Note 1 of Chapter 59 confines "textile fabrics" to specified woven fabrics and Heading 59.09 is directed to other textile products and articles of a kind suitable for industrial use. The heading was treated as covering made-up or processed articles rather than unprocessed fabrics. On that interpretation, the assessee's goods were outside Heading 59.09, and the excise demand could not be sustained.

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Issues: Whether the goods manufactured by the assessee were classifiable under Tariff Heading 59.09 of the Central Excise Tariff Act, 1985, or whether they fell outside that heading and were liable to be classified under another heading.

Analysis: Chapter Note 1 of Chapter 59 confines "textile fabrics" to specified woven fabrics. Tariff Heading 59.09 covers all other textile products and articles of a kind suitable for industrial use, which are different from textile fabrics and, on the scheme of Chapter XI and the relevant notes, apply to made-up or processed articles rather than unprocessed fabrics. The assessee's goods were unprocessed fabrics. The Court also noted that the departmental circular and the alternate headings relied upon by the assessee supported the view that the goods were not covered by Heading 59.09.

Conclusion: The goods were not classifiable under Tariff Heading 59.09, and the demand could not be sustained.

Ratio Decidendi: Unprocessed textile fabrics are not classifiable under Tariff Heading 59.09, which is confined to textile products and articles of a kind suitable for industrial use and does not cover the fabrics themselves.

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