Marketable excisable product requires completed rubberising; wet-coated cotton fabric for cable wrapping was not separately classifiable.

Cotton fabric lightly coated with rubber solution in a wet stage for cable wrapping was held not to be a distinct marketable rubberised fabric. The process was completed only later, during vulcanisation and curing, when the rubberised portion remained on the cable and the fabric itself was discarded. On that basis, the article had not come into existence as a marketable excisable product, so excisability was not satisfied. The percentage of rubber was not decisive; the controlling test was whether complete rubberising had occurred so as to produce a distinct marketable commodity. The Revenue's appeal accordingly failed.

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Issues: Whether cotton fabric coated with rubber solution in the wet stage, intended for use in cable wrapping and later vulcanised during use, was classifiable as cotton fabric subjected to the process of rubberising under Tariff Item 19.1(b) or Sub-Heading 5905.10, and whether it was a marketable excisable product.

Analysis: The fabric was only lightly coated with rubber solution and remained in a wet stage when wrapped around the cable. The process was completed only upon vulcanisation and curing, after which the rubberised portion remained on the cable and the fabric was thrown away. On that basis, the product in question did not come into existence as a marketable rubberised cotton fabric. In the absence of a marketable product, the condition for excisability was not satisfied. The percentage of rubber was not treated as decisive; the relevant consideration was whether the fabric had, in fact, undergone complete rubberising so as to become a distinct marketable commodity.

Conclusion: The cotton fabric in the wet coated stage was not liable to classification as rubberised cotton fabric or as cotton fabric subjected to the process of rubberising, and the Revenue's appeal failed.

Ratio Decidendi: A fabric coated with rubber solution does not become excisable as rubberised cotton fabric unless the process results in a distinct marketable product with rubberising completed by vulcanisation.

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