Central Excise -Textile Articles - Scope of the expression 'Cotton Belting' falling u/h 59.08 of the CET - Clarification regarding - Central Excise - 1/Text. Articles / 88-CX.I

Central Excise -Textile Articles - Scope of the expression 'Cotton Belting' falling u/h 59.08 of the CET - Clarification regarding Circular No. 1/Text. Articles / 88-CX.I Dated 6-1-1988 [From F. No. 59/ 7/87-CX.I] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise -Textile Articles - Scope of the expression 'Cotton Belting' falling u/h 59.08 of the CET - Clarification regarding. A doubt has been raised as to whether the expression 'cotton belting' (other than belting impregnated, coated, covered or laminated with plastics) appearing against Sr. No. 9 of the table annexed to Notification No. 63/87-C.E., dated 1-3-1987 and falling under heading 5908.00 would cover only those cotton beltings which are exclusively made of cotton or also those beltings in which cotton predominates by weight. 2. The matter has been examined by the Board. Section Note 14 of Section XI of the C.E.T. Schedule makes it clear that in respect of products of Chapters 56 to 63, containing two or more textile materials, classification has to be determined, as if the product consisted wholly or that textile material which should be selected as per Note 2 of the said Section XI. As per Note 2 of Section XI, articles consisting of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. 3. In view of the position stated above it has been decided that reliance should be placed on the Section Notes in this regard while interpreting the expression 'cotton belting' and as such classification of 'cotton belting' should be done on the basis of the predominance of any single textile material contained in the belting.