Tariff classification of LDPE-coated HDPE tarpaulin sustained under Heading 3926.90 after prior rulings rejected the rival textile entry.

HDPE fabrics coated with LDPE on both sides and sold as tarpaulin were classified under Tariff Heading 3926.90 rather than Heading 63.01. The classification was resolved by applying the cited High Court ruling and the Tribunal's earlier decision in the respondents' own case, which rejected the competing revenue entry under Heading 63.01. On that basis, the product was treated as an article falling under Heading 3926.90, and the revenue challenge did not succeed.

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Issues: Whether HDPE fabrics coated with LDPE on both sides and sold as tarpaulin were classifiable under Tariff Heading 3926.90 or Tariff Heading 63.01.

Analysis: The product was manufactured from HDPE tapes, but the classification dispute had already been answered by the cited High Court decision and by the Tribunal in the respondents' own case. On that basis, the competing revenue entry under Heading 63.01 was not accepted and the product was held to fall under Heading 3926.90.

Conclusion: The classification under Tariff Heading 3926.90 was upheld and the Revenue's challenge failed.

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