https://www.taxtmi.com/caselaws?id=41215 P.V.C. conveyor belting was held not to answer the description of cotton fabrics under Item 19(iii) because it was not known or marketed in commercial parlance as cotton fabrics and had become a distinct finished article after dipping fabrics in P.V.C. solution and fusing multiple plies. The fabric lost its separate identity in the manufacturing process, so classification under Item 19(iii) was unsustainable. With Item 18(2) already excluded, the goods fell within the residuary Item 68 from the date of its introduction, and the demands based on Item 19(iii) were set aside. en-us Tue, 28 Oct 1980 00:00:00 +0530 Mon, 31 May 2010 13:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41215 P.V.C. conveyor belting was held not to answer the description of cotton fabrics under Item 19(iii) because it was not known or marketed in commercial parlance as cotton fabrics and had become a distinct finished article after dipping fabrics in P.V.C. solution and fusing multiple plies. The fabric lost its separate identity in the manufacturing process, so classification under Item 19(iii) was unsustainable. With Item 18(2) already excluded, the goods fell within the residuary Item 68 from the date of its introduction, and the demands based on Item 19(iii) were set aside. Case-Laws Central Excise Tue, 28 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41215