TMI Blog1983 (9) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... non-cellulosic man-made fibre, while viscose is a cellulosic man-made fibre. The appellants have contended that the fabric falls under Item 22 of the Central Excise Tariff Schedule, whereas the authorities below have taken the view that it falls under Item No. 19 of the said Tariff Schedule. 2. Relevant extracts from the aforesaid tariff items are given below :- Item No. 19. Cotton Fabrics Cotton Fabrics means all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties, sarees, chadders, bed-sheets, bed-spreads, counterpanes, table-cloths, embroidery in the piece, in strips or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losic fibre or yarn, or (ii) non-cellulosic fibre or yarn, predominates in weight : Provided that in the case of embroidery in the piece, in strips or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, such predominance shall be in relation to the base fabrics which are embroidered or impregnated, coated or laminated, as the case may be. * * * * Explanation II. - This Item does not include glass fabrics or fabrics falling under Item No. 19 or Item No. 21. Explanation III. - Explanation II under Item No. 19 shall, so far as may be, apply in relation to this Item as it applies in relation to that item. 3. Smt. Rainu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made a distinction between man-made fibre of cellulosic origin and man-made fibre of non-cellulosic origin. Item 22 also made a distinction between cellulosic fibre or yarn and non-cellulosic fibre or yarn. Explanation II under Item 22 made applicable Explanation II under Item 19. In the light of the wording of these two items, the content of cellulosic fibre and of non-cellulosic fibre in the fabric should be taken separately and since each of them was less than the content of cotton, the latter should be taken as predominant in weight and therefore the goods should be taken as falling under Item 19. 6. In conclusion Shri Tayal referred to authorities to the effect that in the interpretation of a taxing statute if two views were possib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether a particular fibre constitutes the bulk of the fabric, and not whether it happens to be the single largest constituent, irrespective of its absolute quantum. Thus, if a fabric is composed of 5 or 6 different fibres, the largest of which constitutes about 20% by weight, it would not be logical to call the fabric as one made from that fibre, merely because it is the largest single constituent. 10. This interpretation is also borne out by a reference to other items in the Central Excise Tariff Schedule. The tariff contains a number of items relating to various non-ferrous metals, such as copper, zinc, aluminium and lead. In each of these items, there is an explanation relating to the classification of alloys. Thus, Explanation I und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession pre-dominates in weight , without further qualification as in Items 26A etc., should be taken to mean that the fibre should comprise over 50% of the weight of the fabric. 14. The next question would be whether for the purpose of applying Item 22, a distinction should be made between cellulosic and non-cellulosic fibre. At first sight it might appear that this is necessary, because of the word or between cellulosic fibre or yarn and non-cellulosic fibre or yarn used in the description of the item. It could be argued that if the intention was not to make any distinction between cellulosic and non-cellulosic fibres, the description could merely have included the words in each of which man-made fibre or yarn predominates by we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is clearly a case where the context requires that the word or between cellulosic..... and non-cellulosic...... should be read as indicating that each variety could be wholly or partly a substitute for the other. 17. Shri Tayal had pointed out that Explanation II to Item 19, corresponding to Explanation III to Item 22, also draws a distinction between man-made cellulosic fibre and man-made non-cellulosic fibre. We have already pointed out that this Explanation if literally read can lead to anomalous or absurd results. We would point out a further anomaly which would follow if we were to draw a distinction between cellulosic and non-cellulosic fibre in the present context. In the light of our interpretation of the expression pred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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