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Issues: Whether the cotton fabric grey (filter cloth) was correctly classifiable under Tariff Heading 52.05.
Analysis: The goods were held to be analogous to the earlier decided classification dispute involving similar textile fabric. The product was found to be cotton fabric grey (filter cloth) and not industrial fabric falling under the competing heading. On the reasoning adopted, the proper classification was treated as Tariff Heading 52.05 rather than the alternative heading relied upon by the department.
Conclusion: The classification of cotton fabric grey (filter cloth) was held to fall under Tariff Heading 52.05, and the appeal succeeded with consequential relief.
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