Classification of PVC-coated fabric goods turned on the character of the finished product, leading to Tariff Item 68 treatment.

Finished goods made from a fabric base coated or covered with PVC were treated as classifiable under Tariff Item 68 rather than Tariff Items 19(III), 22(III) or 22B of the Central Excise Tariff. The Tribunal applied earlier reasoning on similar goods and focused on the character of the final product, noting that where the base material is fabric, classification must reflect the predominant non-textile content of the finished article. On the facts found, the product was not properly describable as textile fabric, and the Department's request to remand the matter for consideration of Item 22B was not accepted.

---

---

Issues: Whether the finished product manufactured by the assessee was classifiable under Tariff Item 68 rather than Tariff Items 19(III), 22(III) or 22B of the Central Excise Tariff.

Analysis: The lower authorities had proceeded on the footing that the base material was fabric and that the product was coated or otherwise covered by PVC. The Tribunal applied the reasoning accepted in the earlier decision on similar goods and held that once the base material is treated as fabric, the classification of the finished product must follow the nature of the final product and the predominance of its non-textile content. On the facts found, the finished article was not properly describable as textile fabric, and the Department's plea for remand to examine an alternative classification under Item 22B was not accepted.

Conclusion: The product was held classifiable under Tariff Item 68, and the assessee succeeded on classification.

---