Tolerance in textile blend testing supports exemption where polyester content is assessed with recognised scientific margin of error.

Tolerance margin may be applied when determining polyester fibre content in cotton fabrics for exemption under Notification No. 34/84-C.E. where scientific testing of blend composition involves an inherent margin of error. The declared composition showed 42% polyester and the test result showed 39.2%, but the text notes that textile testing practice, recognised CBEC tolerance in similar cases, and Indian Standards Institution standards all supported allowance for variance. On that basis, the benefit of tolerance could not be denied, and the assessee was entitled to exemption.

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Issues: Whether a tolerance margin could be applied in determining the polyester fibre content of cotton fabrics for exemption under Notification No. 34/84-C.E. dated 01-03-1984.

Analysis: The declared composition showed 42% polyester, while the test result showed 39.2%. The order accepted that scientific testing in blend composition necessarily involves a built-in margin of error, and that the Central Board of Excise and Customs had recognised tolerance in textile cases. It was also noticed that the textile standard prescribed by the Indian Standards Institution allowed a tolerance in blend composition. In view of the accepted trade practice, the scientific variance in testing, and the earlier Tribunal order in the same matter, the benefit of tolerance could not be denied.

Conclusion: Tolerance was rightly to be applied, and the assessee was entitled to exemption.

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