Polymer impregnation visibility determines tariff classification; absent visible coating, made-up interior blinds classification prevails.

The central issue was tariff classification of imported polyester roller blinds fabric as an impregnated textile versus a made-up interior blind. The Tribunal applied the Specific Description Rule and assessed whether polymer impregnation was demonstrably visible to the naked eye as required by Chapter 59's Note on impregnation; laboratory reports failed to test or report that visibility. Because the critical visibility parameter was not established, classification under the impregnated textile heading was unsustainable and the goods were classified under the made-up interior blinds description with the appeal allowed and consequential relief directed.

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Issues: Whether the imported polyester roller window blinds fabric is classifiable under Customs Tariff Heading 5903.90 as textile fabric impregnated with plastics or under Heading 6303 92 00 as a made-up textile article (interior blinds), and whether the test reports sufficiently establish visibility of polymer impregnation required by Note 2(a) of Chapter 59.

Analysis: The Tribunal examined the Textile Committee and Customs House Laboratory test reports and the requirements of Note 2(a) of Chapter 59 of the Customs Tariff Act, 1975 - First Schedule, including the proviso that Heading 5903 applies to fabrics impregnated with plastics except where the impregnation cannot be seen with the naked eye (Note 2(a)(1)). The Tribunal considered Rule 3(a) of the General Rules for Interpretation (specific description preferred) and authorities on made-up articles and classification. The factual record showed that the laboratories' reports did not report or test the critical parameter of visibility of polymer coating to the naked eye required by Note 2(a)(1). The Tribunal also reviewed the commercial character and treatment of the imported material, evidence of consistent classification at other ports under Heading 6303 92 00, and the packing/fitment details showing the imports in roll form without fittings necessary for immediate installation as blinds.

Conclusion: The reclassification of the goods to Customs Tariff Heading 5903.90 is unsustainable because the critical parameter of visibility of polymer impregnation (as required by Note 2(a)(1) of Chapter 59) was not tested or reported; consequently the impugned reclassification is set aside and the appeal is allowed in favour of the assessee with consequential relief, if any, as per law.

Ratio Decidendi: For classification under Heading 5903, the presence of polymer impregnation must be shown to be visible to the naked eye as required by Note 2(a)(1) of Chapter 59; absent a report testing or establishing such visibility, classification as an impregnated textile (5903) cannot be sustained and specific classification (6303 for made-up interior blinds) prevails where supported by factual and commercial characteristics.

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