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2004 (5) TMI 72 - SC - Central ExciseWhether bleached sheeting which is heavily sized and manufactured by each of the respondents falls under Heading 52.06 of the Central Excise Tariff Act, 1985 or under Heading 59.01? Held that:- The Tribunal held that the Board by their instructions issued on 2-9-1988 had clarified that for classifying such products under Heading 59.03, the textile fabrics should have a continuous and adherent films or layer on one side of the fabric surface and the fabric should be impervious and should satisfy the conditions prescribed in Note 2 of Chapter 59. They also adverted to letter issued by the Ministry of Finance, Department of Revenue dated 7-12-1989 wherein it had been confirmed that bleached and sized cotton fabrics manufactured by them merit classification under Chapter 52 as these fabrics were neither coated nor impregnated but only sized with starch. When the several ingredients have to be satisfied, even if one ingredient is not satisfied, namely, that the stiffness has to be of permanent and durable nature, we do not think that the view taken by the Tribunal calls for any interference on our hands. In addition, we may notice that in none of the cases presently involved, we have any heavily sized fabric. Therefore, that aspect need not detain us. Affirm the view taken by the Tribunal and dismiss these appeals.
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