1. PVC Coated Periglass Sleevings or Silicon elastomer coated glass sleevings are not known in common parlance as "textiles", therefore, not classifiable as a "textile". High Court is entitled to interfere with the decision of the Central Excise Authorities in the matter of classification if the decision is perverse or mala fide. 1985 ECR 1158 (Madras).

2. Felts (steering) fall under H. 59.16/17, not 59.01/15. 1988 (14) ECR 32 (T).

3. Gatke (fibre) Bush is a textile article falling under H. 59.16/17, even though used for machines. 1988 (18) ECR 266 (T).

4. Dust catcher bags tubing (non-woven filter media) in random lengths of 50 metres is classifiable under CTA H. 59.01/15. 1992 (38) ECR 89 (T).

5. Press felts are woven textile fabrics classifiable under CTA: H. 59.16/17. 1992 (39) ECR 110 (T).

6. Air Buffers fall under CTA: H. 59.16/17. 1992 (41) ECR 93 (T).

7. Nylon bolting cloth falls under CTA: H. 59.16/17 as textile material. 1992 (41) ECR 57 (T).

8. Screens—Paper Making Felt/Dryer Screen (flat woven) falls under CTA: H. 59.16/17, irrespective of whether flat or tubular or endless. 1992 (41) ECR 50 (T).

9. Textile articles commonly used in machinery or plant fall under CTA: H. 59.16/17. Notes 4 & 5 of Heading 59.17 of CCN. 1992 (42) ECR 293 (T).

10. Filter Aids/Non-woven Filter Panels fall under CTA: SH. 5911.10 being articles used solely for technical purposes as per Note 7(b) to Chapter 59. 1992 (43) ECR 423 (T).