Classification of elastic tapes under knitted man-made textile fabric upheld where rubber strand was not proved to be vulcanised rubber thread

Elastic tapes made by knitting rubber strand with nylon vulcanised yarn were held classifiable under Heading 6001.12 as knitted fabric of man-made textile material. The exclusion suggested under Heading 4007 for vulcanised rubber thread and cord was not established, because no evidence or technical support showed that the rubber strand used in the product fell within that category. Since the lower authority's technical basis remained unshaken and the product was combined with nylon vulcanised yarn and knitted into elastic tapes, the classification under Heading 6001.12 was sustained and the Revenue's appeal failed.

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Issues: Whether elastic tapes manufactured by knitting rubber strand with nylon vulcanised yarn were classifiable under Heading 6001.12 as knitted or crochetted fabric of man-made textile material, or under Heading 6001.19.

Analysis: The lower authority had treated rubber strand as man-made textile material on the basis of the technical definition relied upon before it, and no material was produced to dislodge that basis. The only basis suggested for exclusion was that rubber strand might fall under Heading 4007 as vulcanised rubber thread and cord, but no evidence or technical support was brought to show that the strands used in the product were of that variety. Exclusion from Section XI would arise only if the rubber strand were shown to be vulcanised rubber thread and cord, which was not established. Since the rubber strand was combined with nylon vulcanised yarn and knitted into elastic tapes, the classification adopted by the lower authority was sustainable.

Conclusion: The goods were correctly classified under Heading 6001.12, and the Revenue's appeal failed.

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