- (1.) The appellant before us is engaged in the manufacture of tyres and in the course of their business they purchased tyre cord warpsheets which are dipped in resorcinol formaldehyde latex solution and then dried. The question is whether this item will fall within Tariff Item 22(1){b) or whether it falls under Entry 16-A(2).
(2.) Entry 22 reads as follows: "22. 'Man-made fabrics' means all varieties of fabrics manufactured either wholly or partly from man-made fibres or yarn and includes 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, and fabrics covered partially or fully with textile flocks or with preparations containing textile flocks, in each of which man-made (i) cellulosic fibre or yarn, or (ii) non-cellulosic fibre or yarn, predominates in weight:"
(3.) Entry 16-A(2) reads as follows: "16-A. (2) Plates, sheets and strips unhardened, whether vulcanised or not, and whether combined with any textile material or otherwise.";