Predominant cotton content determines exemption eligibility for blended fabric under customs tariff rules and notification coverage.

Blended cotton fabric with 52% cotton was treated as cotton fabric under Section Note 2(A) of Section XI because cotton remained the predominant component. As Notification No. 57/87-C.E. did not supply a separate definition excluding such blended goods, the fabric fell within the notification's coverage. The denial of exemption was therefore not justified, and the goods were eligible for the benefit of the notification.

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Issues: Whether blended cotton fabric containing 52% cotton was entitled to the benefit of Notification No. 57/87-C.E. by treating it as cotton fabric under Section Note 2(A) of Section XI of the Central Excise Tariff Act, 1985.

Analysis: Section Note 2(A) of Section XI treats fabric as cotton fabric where cotton predominates in the product. Since the blended fabric contained 52% cotton, its predominant character remained cotton. Notification No. 57/87-C.E. did not provide any separate definition of cotton fabric that would exclude such goods from its coverage.

Conclusion: The blended cotton fabric was eligible for the benefit of Notification No. 57/87-C.E., and the denial of exemption was not justified.

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