OM PRAKASH, J. ( 1 ) RAISING a very interesting question whether or not coir yarn is covered by the entry at serial no. 1 of Notification No. S. T.-II-8224/x-9 (213)-77-U. P. Act XV/48-Order-79 dated 31st august, 1979 published in U. P. Gazette Extraordinary dated 31st August, 1979, which is reproduced below : serial No. 1. Yarn of all kinds except cotton yarn but 2 per cent. " including desi kati this revision is filed by the Revenue against the Tribunals order dated 22nd March, 1986. ( 2 ) THE assessee deals in coir yarn, niwar, dori rope, etc. The assessing officer taxed the turnover of coir yarn at the rate of 7 per cent treating that as unclassified item. The Assistant commissioner (Judicial) [for short "the A. C. (J)"] affirmed the order of the assessing officer. ( 3 ) THE Tribunal accepted the contention of the assessee that the item, namely, coir yarn, is governed by the aforementioned notification and, therefore, that deserves to be taxed as classified item at the rate of 2 per cent only. The crucial finding of the Tribunal is as follows :. . . Coir is a industry of the South and I see no reason why the definition given in the Coir Industry act should not be accepted. This Act, i. e. , Coir Industry Act, 1953 makes it clear that coir yarn means yarn obtained by spinning of coir. . . . ( 4 ) RELYING on the Coir Industry Act, 1953, the Tribunal found as follows: in my opinion in view of these facts the coir yarn with which the assessee deals would be covered under the entry of yarn of all kinds. . . . ( 5 ) AGGRIEVED by the aforesaid finding of the Tribunal, the Revenue filed the instant revision. Learned Standing Counsel relied on Commissioner of Sales Tax, U. P. v. Sarin Textile Mills [1975] 35 STC 634 in which the Supreme Court adverting to the Oxford Dictionary and websters New World Dictionary found as follows : thus, a fibre in order to answer the description of yarn in the ordinary commercial sense must have two characteristics. Firstly, it should be a spun strand. Secondly, such strand should be primarily meant for use in weaving, knitting or rope-making. Firstly, it should be a spun strand. Secondly, such strand should be primarily meant for use in weaving, knitting or rope-making. ( 6 ) SO far as the first characteristic is concerned, the Tribunal itself recorded a categorical finding that the coir yarn is obtained by spinning of coir. Regarding the second characteristic of yarn, learned Standing Counsel submits that there is no finding of the Tribunal that the coir yarn is used for weaving. He submits that coir yarn is nothing but a thin string made of coir and that can be used only for rope-making and not for weaving. This is how the learned Standing Counsel contends that the coir yarn cannot be yarn. within the meaning of the entry reproduced above from the notification. ( 7 ) I do not see much force in the submission of the Revenue. The Supreme Court has laid down that the description of "yarn" must have two characteristics : (1) that it should be a spun strand, and (2) that such strand should be primarily meant for use in weaving, knitting or rope-making. It is contended by the learned Standing Counsel himself that coir yarn being a thin string is used for rope-making besides other purposes. Therefore, the, coir yarn possesses the second characteristic also. From the decision of the Supreme Court, it is clear that the second characteristic of yarn is not that it should be used in weaving only but the second characteristic of the yarn is that either it should be meant for use in weaving or knitting or rope-making. Even if the coir yarn is not used for weaving or knitting but if it is used in rope-making still the second requirement of the description of yarn is satisfied. So far as use of coir yarn in weaving is concerned, no doubt, no clear finding has been given by the Tribunal on that score, but it is a matter of common knowledge that now-a-days, coir industry in South has been producing very attractive and fancy coir matting in which nothing but coir yarn is used and, therefore, it cannot be said that coir yarn is not used in weaving. Weaving does not mean the weaving of fine fabric by cotton or silken thread made of fine yarn only. Weaving does not mean the weaving of fine fabric by cotton or silken thread made of fine yarn only. But weaving by coir yarn for making coir matting used as a substitute of woollen or other carpets for spreading over the floors is also weaving. There is no other process of making the coir matting except the weaving and that is apparent from any coir matting. ( 8 ) FOR the reasons, I agree with the conclusion reached by the Tribunal and hold that the coir yarn was rightly taxed as a classified item at the rate of 2 per cent being covered by the entry at serial No. 1 of the notification, reproduced above. ( 9 ) IN the result, the revision fails and is dismissed. No order as to costs. .