Rot-proof jute product exemption upheld for bituminous felts used in waterproofing where chemical evidence supported classification.

Bituminous felts used for waterproofing and damp proofing were treated as rot-proof jute products for exemption purposes because the Chemical Examiner's report indicated that bitumen treatment could produce a rot-proof effect, and no categorical contrary opinion or further test by the Chief Chemist was shown. The absence of trade evidence that the goods were understood as something other than rot-proof jute products also supported exemption. Their use for waterproofing did not by itself displace their description as rot-proof jute products. The Revenue's challenge therefore failed.

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Issues: Whether bituminous felts used for waterproofing and damp proofing could be treated as rot-proof jute products eligible for exemption under the notification.

Analysis: The classification dispute turned on the effect of the Chemical Examiner's report and the absence of any categorical contrary opinion. The report indicated that treatment of jute fabric with bitumen may cause a rot-proof effect, and no further test was shown to have been carried out by sending the samples to the Chief Chemist. The appeal proceeded largely on presumptions and did not produce material to show that the product was understood in trade as something other than a rot-proof jute product. The fact that the goods were used for waterproofing did not, by itself, displace the finding that they could also answer the description of rot-proof jute products for exemption purposes.

Conclusion: The product was held to be a rot-proof jute product eligible for exemption, and the Revenue's challenge failed.

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