Finished textile articles with separate commercial identity fall under the residuary excise entry, not the specific fabrics item.

Dyed and printed napkins and pillow covers were treated as manufactured textile articles because cutting, hemming and stitching gave them a separate commercial identity from cloth in running length. As they were not specifically named in Item 19 of the Central Excise Tariff, the residuary Item 68 applied instead. The decision turned on the distinction between unfinished fabric and finished marketable articles, with the latter falling outside the specific fabrics entry when not expressly covered.

---

---

Issues: Whether dyed and printed napkins and pillow covers were classifiable under Item 19 of the Central Excise Tariff or under the residuary Item 68, and whether the processes of cutting, hemming and stitching brought into existence new manufactured goods.

Analysis: The tariff entry for cotton fabrics specifically named certain articles such as bed sheets, bed spreads, counterpanes and table cloths, but did not specifically include napkins or pillow covers. The reasoning accepted from earlier authority was that where processing such as cutting, hemming and stitching produces goods having a different commercial identity from cloth in running length, the resulting articles are treated as manufactured products. The distinction between the fabric in running length and the finished articles in their marketable shape was material, and the items in question were treated as distinct commercial commodities. As they were not specifically covered by Item 19, the residuary entry became applicable.

Conclusion: Dyed and printed napkins and pillow covers were held classifiable under Item 68 and not under Item 19.

Final Conclusion: The classification adopted by the lower appellate authority was reversed, and the assessee's goods were brought within the residuary excise entry, resulting in a decision for the revenue.

Ratio Decidendi: Finished textile articles created by processing that gives them a separate commercial identity, when not specifically named in the relevant tariff item, fall under the residuary entry rather than the specific fabrics entry.

---