Blended wool fibres as unmanufactured textile material sustain alternative tariff classification and refund entitlement

Imported blended wool and synthetic polyester fibres were not classifiable as raw wool under Item 46(2) because the presence of 19% to 25% polyester prevented treatment as raw wool. The goods were, however, only a blend of natural wool and synthetic fibres, and blending did not convert them into a manufactured textile product. They therefore retained the character of unmanufactured textile material and fell within Item 46(4)(b). An alternative refund ground based on the same claim was also maintainable on merits because it did not amount to a fresh refund claim. The alternative classification was accepted and consequential relief followed.

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Issues: Whether the imported blended wool and synthetic polyester fibres were classifiable as raw wool under Item 46(2) of the Indian Customs Tariff or as unmanufactured textile material under Item 46(4)(b), and whether the alternative claim under Item 46(4)(b) could be considered on merits.

Analysis: The claim under Item 46(4)(b) was not a fresh refund claim but an alternative ground for the same refund, and there was no bar to its consideration on merits. On classification, the presence of 19% to 25% polyester meant the goods could not be treated as raw wool under Item 46(2). However, the imported goods were only a blend of natural wool and synthetic polyester fibres. Blending did not convert the fibres into a manufactured textile material, and fibre remained an unmanufactured textile material. The goods therefore retained the character of blended fibres and fell within Item 46(4)(b).

Conclusion: The alternative classification under Item 46(4)(b) was accepted, while classification under Item 46(2) was rejected.

Final Conclusion: The appellants were held entitled to refund on the basis of classification under the alternative tariff entry, with consequential relief.

Ratio Decidendi: A blended import consisting only of natural and synthetic fibres remains an unmanufactured textile material if it has not been transformed into a manufactured textile product, and an alternative refund ground may be entertained where the nature and substance of the claim remain unchanged.

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