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2003 (11) TMI 72 - SC - Central ExciseTyre cord warpsheets - Classification of goods - whether this item will fall within Tariff Item 22(1)(b) or whether it falls under Entry 16A(2) - Held that:- interpretation placed by the Tribunal on the decision in Fenoplast (P) Ltd. is not correctly applied. It is also brought to our notice that the expression "man-made fabric" has been elaborated in Tariff Item 22 itself. It covers only situations such as 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 such as flock printed fabrics and flock coated fabrics. It cannot be disputed that the goods in question are not of that nature which can be termed as a preparation of cellulose derivatives or other artificial plastic material or fabrics covered partially or fully with textile flocks - Hence, Tariff Item 22 may not be attracted at all. Therefore, the Tribunal could not have entirely relied upon only Tariff Item 22 and adverted to a proviso made in that provision and interpreted the whole matter - Matter remanded back - Decided in favour of assessee.
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