PVC-laminated jute fabric classified as laminated textile fabrics under the tariff entry, not as jute manufactures.

PVC-laminated jute fabric was held classifiable as laminated textile fabrics under Item 22-B rather than as jute manufactures under Item 22-A because the later tariff entry specifically covered textile fabrics impregnated, coated or laminated. The earlier exemption notifications did not govern the later tariff position, having been issued before Item 22-B was introduced and amended. The classification in favour of the Revenue was sustained.

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Issues: Whether PVC-laminated jute fabric was classifiable under Item 22-A of the Central Excise Tariff as jute manufactures or under Item 22-B as laminated textile fabrics.

Analysis: The product was jute fabric laminated with PVC. Item 22-A covered jute manufactures not elsewhere specified, while Item 22-B covered textile fabrics impregnated, coated or laminated, if not elsewhere specified. The product was ordinarily a laminated jute fabric and, after Item 22-B was introduced and amended to include laminated textile fabrics, it answered the description of Item 22-B. The earlier exemption notifications did not control the later tariff position because they were issued before Item 22-B came into the Schedule and before its amendment.

Conclusion: The product was correctly classified under Item 22-B and not under Item 22-A, and the classification in favour of the Revenue was sustained.

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