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2016 (8) TMI 756 - CESTAT NEW DELHI

2016 (8) TMI 756 - CESTAT NEW DELHI - 2016 (340) E.L.T. 557 (Tri. - Del.) - Classification - activated carbon fabrics - whether to be classified under heading 5911 as "Textile products and articles , for technical use as per appellant or under 3802 as 'activated carbon' as per Revenue - Held that:- inasmuch as the goods continued to remain a fabric, it merits classification under section XI of Central Excise Tariff Act dealing with textile and textile articles. Hence, appropriate classification .....

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abhan Member (Technical) Shri B L Narasimhan, Advocate for the Appellants G R Singh, DR for the Respondent ORDER This is an appeal against the order dated 22.5.08 passed by the Commissioner (Appeals), Bhopal. The dispute is in respect of classification of a product manufactured by the appellant which is described as : activated carbon fabrics". The appellants classified the product under heading 5911 as "Textile products and articles , for technical use, specified in Note 7 to this Cha .....

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the rival claims of classification, it is necessary to consider the manufacturing process of the goods, activated carbon fabric. The process which is not in dispute is summarized below:- Process: - Precursor material (Viscose Rayon cloth) is treated with known concentration of acid solution / different salts. Pre-treated wet cloth is dried in a hot air circulating oven. Dried pre-treated cloth is then carbonized / activated in a multistage furnace up to 1000 C. under an oxidizing atmosphere. The .....

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herefore classifiable as a textile product. In Chapter 59 their claim is that the item is covered under 5911 as a textile product for technical use as specified in Note 7 to Chapter 59. Chapter Note 7 to Chapter 59 illustrates the following:- (a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of heading 5908 to 5910), the following only:- (i) Textile fabrics, felt and felt lined woven fabri .....

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d or coated, of a kind used in machinery or for other technical purposes; (v) Textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; 5. They claimed that their product would be covered within the term "other material……. for other technical purposes 6. The appellants have further claimed that activat .....

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hat as per manufacturing process, pre-treated fabric is processed in a furnace at temperature of 1000o C. Under such high temperature it cannot be said that fabric remains as fabric. After treatment it becomes activated carbonized fabric. Revenue further contends that textile material (viscose rayon cloth) is used as the base for holding activated carbon and making it functional. Commissioner (Appeals) has also referred to the Interpretative Rule 2(b) to say that the essential character of the p .....

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nutshells; with or without the addition of chemicals. Used in powdered form to decolorize sugar solutions, oils, etc., or in granular form as an adsorbent in gas masks and for the recovery of solvent vapors; He has also referred to McGraw-Hill Encyclopedia of Science & Technology which has described activate carbon as follows: A powdered, granular, or pelleted form of amorphous carbon characterized by very large surface area per unit volume because of an enormous number of fine pores. Activa .....

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ch is nothing but textile material coated with carbon" is correctly classifiable under 5911 as textile product for technical use. 11. Learned DR reiterated the finding of the authorities below. 12. Learned Counsel also produced a sample of the activated carbon fabric and also the fabric on which carbon is coated to show that even after coating with carbon, the item remains fabric. 13. The two competing Tariff sub headings are given below for ready reference: 3802 Activated carbon; activated .....

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