2000 (2) TMI 430

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..... Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Silk Route, a division of Rustagi Impex Pvt. Ltd., is whether the Cellulose Sheet of size 100 c.m. x 150 c.m. is classifiable under sub-heading 4811.90 of the Schedule to the Central Excise Tariff Act as confirmed by the Commissioner (Appeals) or under sub-heading 4823.30 of the Schedule to the Central Excise Tariff Act as c .....

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..... of the Central Excise Tariff; that further under Customs notification also the impugned product has been treated for use in the leather industry. He referred to list 3A in Notification No. 11/97-Cus. He finally submitted that the Asstt. Commissioner as well as the Commissioner (Appeals) have relied upon the HSN Explanatory Note to arrive at the conclusion that the impugned product is classifiable .....

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..... with HSN and also HSN Explanatory notes are having only persuasive value. He also relied upon the decision in the case of Collector of Customs v. Modi Xerox Ltd., 1993 (63) E.L.T. 303 (Tribunal) and Suttons & Sons India Pvt. Ltd. v. U.O.I., 1995 (75) E.L.T. 229 (Calcutta), wherein it was held that in case of any doubt the Court shall always lean in favour of interpretation which will lighten the b .....

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..... y Notes Heading 48.23 includes : (A) Paper and paperboard not covered by any of the previous headings of this Chapter: - in strips or rolls of a width not exceeding 15 cm; - in rectangular (including square) sheets of which side exceeds 36 cm in the unfolded state; - cut to shape other than rectangular (including square). (B) Cellulose wadding and webs of cellulose fibres, not covered by any .....

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..... 23. The appellants have not rebutted this finding. Regarding reference to HSN Explanatory Notes it has been held by the Supreme Court in the case of CCE, Shillong v. Wood Craft Product Ltd., 1995 (77) E.L.T. 23 (S.C.) that heading of CET is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to Tariff classification must, as far as possible, be .....

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