Tariff classification depends on conformity with statutory description; handloom reeds were not shown to fit the strips entry.

Handloom reeds could be classified as strips under Tariff Item 25(12) only if they conformed to the statutory tariff definition and description. The assessing authority had not examined that statutory fit, and no clear finding showed that the goods matched the tariff entry. On that basis, the appellate view that the classification exercise was incomplete was accepted, and the Revenue's contention that the goods were strips was not established. The appeal therefore failed.

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Issues: Whether handloom reeds were correctly classifiable as strips under Tariff Item 25(12) of the erstwhile Central Excise Tariff.

Analysis: The classification had to be determined by reference to the definition and description in the tariff. The assessing authority had not examined whether the product satisfied that definition, and no clear finding had been recorded that the goods conformed to the tariff description. In these circumstances, the appellate view that the matter was not properly analysed was accepted.

Conclusion: The classification as strips was not shown to be justified, and the appeal by the Revenue failed.

Ratio Decidendi: A product can be classified under a tariff entry only when it is found to conform to the statutory definition and description of that entry.

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