https://www.taxtmi.com/caselaws?id=41159 Woven cotton and woollen felts were treated as fabrics for excise classification under Tariff Items 19 and 21 because the tariff language covered all varieties of cotton and wool fabrics, and the decisive test was whether the material was woven, not its end use. The distinction drawn in the earlier Supreme Court ruling on non-woven felts was held inapplicable, since that principle addressed non-woven material. A Punjab High Court sales tax decision was also distinguished as concerning a different taxing entry. Trade affidavits did not displace the classification because the goods remained fabrics despite being specialised products. en-us Fri, 06 Jul 1979 00:00:00 +0530 Fri, 21 May 2010 13:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41159 Woven cotton and woollen felts were treated as fabrics for excise classification under Tariff Items 19 and 21 because the tariff language covered all varieties of cotton and wool fabrics, and the decisive test was whether the material was woven, not its end use. The distinction drawn in the earlier Supreme Court ruling on non-woven felts was held inapplicable, since that principle addressed non-woven material. A Punjab High Court sales tax decision was also distinguished as concerning a different taxing entry. Trade affidavits did not displace the classification because the goods remained fabrics despite being specialised products. Case-Laws Central Excise Fri, 06 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41159