Concessional duty for nylon filament fabrics depends on notification conditions, not on nylon predominance by weight.

Fabrics containing nylon filament yarn, together with yarn of cellulosic origin, were treated as eligible for concessional duty under Notification No. 4/88 where the notification covered fabrics containing nylon filament yarn and did not make eligibility depend on nylon being the predominant component by weight. The relevant test was whether the fabric contained textile materials other than those specified in the notification and whether the prescribed weight condition for those other materials was met. Accordingly, a low nylon percentage did not by itself disentitle the goods to the benefit, and denial of the concession on that basis was incorrect.

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Issues: Whether fabrics containing nylon filament yarn, together with yarn of cellulosic origin and with nylon content below 20% by weight, were entitled to the concessional duty benefit under Notification No. 4/88.

Analysis: The goods were already accepted as classifiable under Heading 54.09 of the Tariff, and the notification granted concessional duty to fabrics containing nylon filament yarn, whether or not they also contained fibres or yarn of cellulosic origin. The condition in the notification turned on the presence of textile materials other than those specified in the notification and whether their weight exceeded the prescribed limit. The percentage of nylon by weight was therefore not the test for eligibility; once the fabric contained nylon filament yarn and satisfied the other notification conditions, the benefit could not be denied merely because nylon did not predominate.

Conclusion: The notification benefit was available to the fabrics and the disallowance based on low nylon content was incorrect.

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