https://www.taxtmi.com/caselaws?id=74602 Where a tariff entry expressly defines cotton fabrics to include fabrics coated or impregnated with artificial plastic materials, classification must be determined by that statutory definition and the predominance test applied with reference to the pre-existing base fabric. Rexine cloth made by coating PVC formulation on 100% cotton base fabric therefore remained classifiable as cotton fabric under Tariff Item 19-III. The argument that the goods ceased to be cotton fabrics because they were commercially known as rexine was rejected, and classification under Tariff Item 22(B) was not accepted on the facts found. en-us Thu, 09 Mar 1989 00:00:00 +0530 Thu, 09 Jun 2011 18:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74602 Where a tariff entry expressly defines cotton fabrics to include fabrics coated or impregnated with artificial plastic materials, classification must be determined by that statutory definition and the predominance test applied with reference to the pre-existing base fabric. Rexine cloth made by coating PVC formulation on 100% cotton base fabric therefore remained classifiable as cotton fabric under Tariff Item 19-III. The argument that the goods ceased to be cotton fabrics because they were commercially known as rexine was rejected, and classification under Tariff Item 22(B) was not accepted on the facts found. Case-Laws Central Excise Thu, 09 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74602