9911796707
TMI Blog1998 (9) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Jyoti Balasundaram, Member, (J)]. - The appellants herein who are manufacturers of Rayon Tyre Yarn, Tyre Cord Fabric etc., developed a process for the manufacture of Cellulose Sponge used for washing house-hold goods such as kitchen utensils, automobiles, doors and windows, glass tops, tiles etc., for which they initially filed classification list under CET sub- hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the form of sheets by incorporating cotton gauze in between two extruded layers. The mass thus obtained is coagulated and regenerated by means of heat and dilute acid. It is thus subjected to washing with water and then treating with Magnesium Chloride to keep the sponge soft. The cellulosic sponge is marketed by the appellants as WONDER WIPE and it is used for washing house hold goods such as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the product cannot be the sole criterion for holding that the item in dispute cannot fall under Heading 96.03 and that it is the use of the item and not the existence of the handle that is material for determining its classification under Heading 96.03. 4. On the other hand, learned DR draws our attention to the HSN Explanatory Notes to Heading 96.03 where a mop has been defined as "a bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods covered under Heading 96.03. The reliance of the appellants on Rule 3 of the Rules for the Interpretation of the Schedule to the Central Excise Tariff, is misplaced since the Interpretative Rules would apply only when the goods are prima facie classifiable under 2 or more headings while in this case, we have opined that the goods are classifiable only under one heading namely Heading 3926.90. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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