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2015 (11) TMI 327 - HC - VAT and Sales TaxExemption from tax - Classification of goods - manufacturing of non-woven felts used in cars as a matting - Classification under item No. 68 or under tariff item No. 22G - Held that:- Tax Board has rightly come to the conclusion that it falls within the definition of "fabric" and is thus exempt. A fabric has been defined to mean "All textiles no matter how constructed, how manufactured, or the nature of the material from which made." and the expression "textile" is described as "any product manufactured from fibres through twisting, interlacing, bonding, looping, or any other means in such a manner that the flexibility, strength and other characteristic properties of the individual fibres are not suppressed". "Fabric" has also been defined as "a collective term applied to cloth, no matter how constructed or manufactured and regardless of the kind of fiber from which made. In structure it is planner produced by interlacing yarns, fibres or filaments. Textile fabrics include the following varieties, bonding, felted, knitted, braided and woven". Once the product manufactured by the assessee is held to be fabric, the nature would remain the same and it would continue to remain as textile/fabric. - assessee displayed the samples of the products in question not only before the Tax Board but was available in the file of the learned AO and the Tax Board has come to a definite finding of fact and after verification of the items has come to the conclusion that the items fully withstand the test of pliability and once the factual finding has come on record, the view of the Tax Board, after analysing the material on record, appears to be well justified. - Decided against Revenue.
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