https://www.taxtmi.com/caselaws?id=80296 Finished goods made from a fabric base coated or covered with PVC were treated as classifiable under Tariff Item 68 rather than Tariff Items 19(III), 22(III) or 22B of the Central Excise Tariff. The Tribunal applied earlier reasoning on similar goods and focused on the character of the final product, noting that where the base material is fabric, classification must reflect the predominant non-textile content of the finished article. On the facts found, the product was not properly describable as textile fabric, and the Department's request to remand the matter for consideration of Item 22B was not accepted. en-us Thu, 30 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80296 Finished goods made from a fabric base coated or covered with PVC were treated as classifiable under Tariff Item 68 rather than Tariff Items 19(III), 22(III) or 22B of the Central Excise Tariff. The Tribunal applied earlier reasoning on similar goods and focused on the character of the final product, noting that where the base material is fabric, classification must reflect the predominant non-textile content of the finished article. On the facts found, the product was not properly describable as textile fabric, and the Department's request to remand the matter for consideration of Item 22B was not accepted. Case-Laws Central Excise Thu, 30 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80296