9911796707
TMI Blog1998 (3) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... sifiable as non-woven under Heading 5803.99 and Glasseal as an article of glass fibre under Heading 7019.39, for the purpose of the Export-Import policy for 1992-97. The Custom House was of the view that the goods would fall under Heading 68.07 as article of bitumen. 2. Adjudicating upon the consequent issue of notice, Commissioner has confirmed this classification and ordered confiscation of the goods with option to redeem them on payment of fine and imposed a penalty on the importer. Hence this appeal. 3. The learned Advocate for the appellant contends as follows :- Torchseal is essentially non woven polyester fabric coated with resin modified bitumen on both sides. Glasseal also is a combination of polypropylene thermoplasti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot proofing. The goods cannot be considered to be substrates for manufacturing bituminised fabrics but are themselves such fabrics and are thus correctly classifiable under Heading 6807. Even in the case of doubt the application of Rule 3(b) of the Interpretative rules of the Tariff would justify the classification under Heading 6807, as the bitumen gives the goods their essential character. 5. We have seen the samples of each of the products and the description in the package in which the samples are contained. Torchseal is described as "waterproofing membrane with a special multilayered design for superior pliability, tensile strength, workability and resistance to elements". Its outstanding features are stated to be "total impermea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... questionable. The description of roofing boards in the Explanatory Notes to Heading 68.07 as "consisting of a substrate (e.g. of paper board of web or fabric of glass fibre, fabrics of man made fibre or jute, or of aluminium foil) completely enveloped in, or covered on both sides by, a layer of asphalt or similar material" would apply to Torchseal. The appellant was not able to substantiate the contention that roofing boards and building boards included in Heading 68.07 must necessarily be of such rigidity and strength so as to render them capable of being used as roofs by themselves. Even on the assumption that the products are not roofing boards, the heading would still apply. Roofing boards and building boards are only an instance of go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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