Tariff classification of slagwool as a man-made fibre upheld under an inclusive commercial reading of the entry.

Tariff Item 18, read in its ordinary commercial sense and with its inclusive deeming language, was construed broadly enough to cover man-made fibres, including mineral fibres produced by manufacture. The Bench treated slagwool as a mineral fibre rather than a natural fibre, and relied on the later creation of a separate tariff item for mineral fibres, together with contemporaneous notifications, as supporting that classification. On that basis, slagwool was classified under Tariff Item 18 as a man-made fibre, the contrary refund claim failed, and the excise duty demand remained payable.

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Issues: Whether slagwool was classifiable under Tariff Item 18 as a man-made fibre, and whether the refund claim based on the contrary classification was admissible.

Analysis: Tariff Item 18, as it then stood, covered rayon and synthetic fibres and yarn and included man-made fibres by deeming language. The term was not defined restrictively, and the Bench examined the entry in its ordinary trade and commercial sense. The material showed that slagwool is a mineral fibre produced by a manufacturing process and not a natural fibre. The later creation of Tariff Item 22F for mineral fibres and yarn, together with the contemporaneous notifications referring to slagwool under Tariff Item 18, supported the view that mineral fibres were treated as falling within the earlier entry until the separate item was introduced. The Bench rejected the contention that the entry was confined to textile fibres only.

Conclusion: Slagwool was held to fall within Tariff Item 18 as a man-made fibre, and the refund claim failed.

Final Conclusion: The larger Bench affirmed the earlier view that slagwool was classifiable under Tariff Item 18, so the excise duty demand stood and the assessee was not entitled to refund.

Ratio Decidendi: A tariff entry using inclusive deeming language must be construed in its ordinary commercial sense, and where the wording is wide enough, mineral fibres produced by manufacture may fall within the category of man-made fibres unless expressly excluded.

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