Tariff classification of impregnated glass fabric follows the predominant glass-fibre content and specific mineral-fibre entry

Glass fabric impregnated with alkyd resin was classified under the mineral-fibre tariff entry rather than the impregnated-textile entry because the product was found to be predominantly glass fabric. The specific entry for mineral fibres, yarn and manufactures therefrom was preferred over the broader entry for textile fabrics impregnated or coated with plastic preparations. Contemporary tariff practice, exemption notifications referring to glass fabrics under the mineral-fibre entry, and test results confirming glass predominance supported that classification approach. The operative effect was that treated glass fabrics were treated as falling within Tariff Item 22F, not Tariff Item 22B, for central excise classification.

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Issues: Whether glass fabrics impregnated with alkyd resin were classifiable under Tariff Item 22B of the Central Excise Tariff or Tariff Item 22F.

Analysis: Tariff Item 22B covered textile fabrics impregnated, coated or laminated with preparations of cellulose derivatives or other artificial plastic materials not elsewhere specified, whereas Tariff Item 22F covered mineral fibres, yarn and manufactures therefrom. The decisive consideration was the nature of the product and whether glass fabric, including treated or impregnated glass fabric, was more appropriately covered by the specific mineral-fibre entry. Earlier Tribunal decisions favouring Item 22F were preferred over the contrary two-Member view under Item 22B. The principle of contemporanea expositio, the exemption notifications issued for glass fabrics under Item 22F, and the test report showing predominance of glass fabric supported classification under Item 22F.

Conclusion: The impregnated glass fabric was held classifiable under Tariff Item 22F and not under Tariff Item 22B, in favour of the assessee.

Final Conclusion: Treated glass fabrics were treated as falling within the mineral-fibre tariff entry, with duty classification determined on the predominance of the glass-fibre material and the tariff scheme's contemporaneous exposition.

Ratio Decidendi: Where glass fabric predominates in the product, the more specific mineral-fibre tariff entry prevails over the residuary impregnated-textile entry for classification purposes.

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