Scoured wool classification treated as wool, not a separate dutiable commodity under Tariff Item 68.

Scoured wool is treated as wool, not as a distinct excisable commodity liable to assessment under Tariff Item 68 of the Central Excise Tariff. The Tribunal applied its earlier view and a departmental circular explaining that scoured wool is wool from which grease has been removed by washing, and that the tariff description of wool or raw wool is wide enough to cover it. On that interpretation, scoured wool does not emerge as a separate product for classification under Tariff Item 68, so the assessee's classification position succeeds and the departmental appeal fails.

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Issues: Whether scoured wool is an excisable commodity assessable to duty under Tariff Item 68 of the Central Excise Tariff, or whether it continues to fall within the description of wool/raw wool under the tariff.

Analysis: The Tribunal relied on its earlier view, as well as the departmental circular, that the tariff description of wool/raw wool is wide enough to include scoured wool. The circular explained that scoured wool is wool from which grease has been removed by washing and that, in tariff interpretation, raw wool covers scoured wool as well. On that basis, scoured wool was treated as not emerging as a distinct commodity liable to be classified under Tariff Item 68.

Conclusion: Scoured wool is wool and is not assessable to duty under Tariff Item 68; the assessee's classification contention succeeds and the departmental appeal fails.

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