https://www.taxtmi.com/caselaws?id=43793 Tariff Item 19(III) covers cotton fabrics impregnated, coated or laminated with artificial plastic materials, and the predominance or percentage conditions are to be tested against the base fabric, not the finished coated product. The statutory definition prevails over any contrary common parlance or trade understanding. On that construction, coated rexine cloth on a cotton base falls within the tariff entry because the coating is predominantly plastic in character, so the product is classifiable under Tariff Item 19(III) and duty is payable accordingly. en-us Mon, 27 Jun 1994 00:00:00 +0530 Thu, 22 Jan 2015 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43793 Tariff Item 19(III) covers cotton fabrics impregnated, coated or laminated with artificial plastic materials, and the predominance or percentage conditions are to be tested against the base fabric, not the finished coated product. The statutory definition prevails over any contrary common parlance or trade understanding. On that construction, coated rexine cloth on a cotton base falls within the tariff entry because the coating is predominantly plastic in character, so the product is classifiable under Tariff Item 19(III) and duty is payable accordingly. Case-Laws Central Excise Mon, 27 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43793