TMI Blog1983 (9) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... paper with one of two layers of jute with bitumen as bonding agents . Specifically, two varieties of goods are concerned. The first is one consisting of two layers of paper with one layer of hessian in between with bitumen as a bonding agent. The other consists of one layer of paper with one layer of hessian, with bitumen again being the bonding agent. The lower authorities have held that the goods were classifiable under sub-item (2) of Item 17 of the Central Excise Tariff Schedule, as paper-board and all other kinds of paper . As against this, the appellants contend that the goods are classifiable under Item 22A ibid as jute manufactures . 2. Appearing for the appellants, Shri Kapil submitted that in both varieties of the product, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to him had been relied upon by the Assistant Collector to come to the conclusion that it was covered by that Item. Shri Kapil argued that reliance on this Explanation, which brought in Explanation II to Item No. 19 by reference, was misconceived because (a) that Explanation was applicable only where two or more fibres in a fabric were equal in weight (which was not the position here); and (b) the fibres referred to in that Explanation did not include paper. As we are unable to find any such reference in the Assistant Collector s order, further comments on this point are not necessary. 4. Shri Kapil also submitted that the appellant s case was squarely covered by the decision of the Government of India as revisional authority in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material. It was held that by immersing into bitumen the paper mat did not cease to be a product of paper. 8. Shri Tayal also argued that Item 22A referred to jute manufacturers, all sorts, not elsewhere specified , whereas Item 17 referred to Paper and paper-board, all sorts with no Not elsewhere specified clause. Therefore, according to him, Item 17 would have to prevail over Item 22A in a disputed case. 9. We have carefully considered the issue. There is no dispute on the question that in these products jute clearly predominates in weight. By giving due weight to the description in Item 22A, the goods have a strong claim to be included within that Item. The fact that it is qualified by the clause Not elsewhere specified wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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