TMI Blog2002 (11) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 60 only elaborates that knitted pile fabrics even if they are impregnated or coated within, remain classified under heading 6001 and therefore he rejected the plea for classification of the item under CTH 6002 which covers other knitted or crocheted fabrics . 2. We have heard Ld. Counsel Shri G.N. Raiwal for the importer-appellant and Shri A. Jayachandran, Ld. DR for the Revenue. 3. Ld. Counsel submitted that although they have not disputed the test results, the fact remains that the test results indicated that the item is pile warp knitted . When it is a pile warp knitted , it has to go in the residual category of other . He submitted that this chapter cannot be made redundant which is meant for warp knitted . He pointed out that the heading 60.01 is for pile fabrics knitted or crocheted but there is no mention of warp knitted and hence when the item is warp knitted which is specifically covered under warp knitted and not under pile fabric . He pointed to Interpretative Rule 3(c) which clearly lays down that when both the headings are identical, then the last of the heading should be preferred. He also pointed out that the Revenue has not relied on any marke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace with a common pile warp. He submitted that where a pile has arisen whether as a warp pile or weft pile both come within the ambit of pile fabric . Therefore, they cannot be distinguished to take out pile fabric to bring it under heading 60.02 as other fabrics warp knitted , as the commodity by itself are obtained by gallon knitting machine. The heading 60.02 does not have the term pile . Therefore, the term pile cannot be read along with warp knitted . The warp knit has a different connotation as per HSN and it does not include pile fabric which has a specific heading. He submits that when there is a specific heading, the Rule 3(a) of Interpretative rule is required to be applied and not Rule 3(c) as contended by the importer-appellant. Therefore, the Commissioner has correctly classified the goods. Ld. DR pleads that in view of the evidence on record in the form of test results and HSN notes relied upon by Revenue and there is no counter evidence placed by the importer-appellant, the appeal is required to be dismissed by confirming the impugned order. 5. We have carefully considered the submissions and have gone through the records and the case-law. The report of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y heading other fabric warp knitted . The explanatory notes at page 908 under this heading clearly excludes pile fabric of heading 60.01. Ld. Counsel desired us to read the heading other fabric warp knitted to include even pile fabric . There is no indication in the explanatory notes that warp knitted fabric includes pile fabric . A pile is obtained as per the Fairchild s Dictionary of Textiles at page 436 is as follows :- Pile - Raised loops, cut interlacings of double cloths or tufts (cut loops), and other erect yarns or fibres deliberately produced on cloth, which form all or part of the surface of the fabric. May be warp pile, filling pile or knotted pile, and may be loops produced by weaving an extra set of yarns over wires which are drawn out of the fabric as weaving progresses. Plain wires leave uncut loops, wires with a razor-like blade at one end cut the loops, leaving a cut pile surface (plush). Pile fabric may be a double cloth structure woven face to face, with an extra set of yarn woven into both fabrics, interlacing with each cloth alternately as often as possible; the two fabrics are cut apart by a traversing knife which severs the pile yarns, producing two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the Handicrafts Board has issued certificate under the Import Trade Control Policy Handbook of Rules that carpet is a product of handicrafts does not in any way improve the matter. Even then the carpets do not cease to be textiles. That certificate is not enough since we are very clear that the activity of making carpets though it involves knotting, in substance, amounts to weaving and the carpet is a fabric which is woven. Thus, it comes within the meaning of the expression textiles as explained in clause (d) to the Explanation of Schedule I to the Act. 9. It is noticed that to bring the fabric into existence, there has to be warp or weft by which the yarn is arranged lengthwise and across the width of the fabric through the lengthwise yarn. When the pile has arisen, it has arisen either both on warp weft and hence fabric is referred to as pile fabric . The pile fabric refers to pile which has been knitted either on warp weft. There is no category of pile fabric for heading as a warp knit under heading 60.02. All pile fabrics arisen both on warp or weft are covered within the term pile fabric and are excluded from under heading 60.02 in terms of explan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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