Industrial fabric classification under Heading 59.09 cannot rest only on suitability for industrial use; demand failed.

Classification of canvas belting duck, filter cloth, industrial fabrics and C.T.C. fabrics under Heading 59.09 of the Central Excise Tariff could not rest merely on their suitability for industrial use. The show cause notices did not allege that the fabrics were cut to size, and the objection based on running length did not survive on the facts. As a result, the tariff entry invoked for the demand was held not attracted, and the classification adopted on that basis was not sustainable.

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Issues: Whether the goods described as canvas belting duck, filter cloth, industrial fabrics and C.T.C. fabrics were classifiable under Heading 59.09 of the Central Excise Tariff, and whether the demand confirmed on that basis was sustainable.

Analysis: The classification dispute turned on whether the fabrics were sought to be moved into Heading 59.09 merely because they were suitable for industrial use. The show cause notices did not allege that the fabrics were cut to size. On the facts, the objection regarding running length did not survive, and the assessees' classification claim could not be rejected on the sole ground of industrial suitability. The tariff entry relied upon for the demand was therefore not attracted.

Conclusion: The classification under Heading 59.09 was not sustainable, and the demand raised on that basis was liable to be set aside in favour of the assessee.

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