https://www.taxtmi.com/caselaws?id=44347 Cotton fabric classification under the Central Excise Tariff depended on the tariff wording and the product's market identity. The Court applied the statutory test requiring cotton to predominate by weight, or the alternative condition of more than 40% cotton with 50% or more non-cellulosic fibre, and found neither was satisfied on the admitted fibre composition. It also applied the market-understanding principle and accepted that the fabric was not known in trade as cotton fabric but as man-made fabric. The fabric was therefore not classifiable as cotton fabric under Item 19. en-us Fri, 11 Oct 1996 00:00:00 +0530 Tue, 08 Jul 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44347 Cotton fabric classification under the Central Excise Tariff depended on the tariff wording and the product's market identity. The Court applied the statutory test requiring cotton to predominate by weight, or the alternative condition of more than 40% cotton with 50% or more non-cellulosic fibre, and found neither was satisfied on the admitted fibre composition. It also applied the market-understanding principle and accepted that the fabric was not known in trade as cotton fabric but as man-made fabric. The fabric was therefore not classifiable as cotton fabric under Item 19. Case-Laws Central Excise Fri, 11 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44347