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TMI Blog1995 (3) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... contended before the Tribunal that their products were classifiable under Tariff Entry 3922.90, whereas it was the case of the Excise authorities that they were classifiable under Tariff Entries 3920.11 or 3920.12, depending upon whether they were rigid or flexible strips. The Tribunal upheld the contentions of the Excise authorities basing itself, in the main, upon the dictionary meaning of "strip" and upon the judgment of this Court in Geep Flashlight Industries Ltd. v. Union of India and Ors., 1985 (22) E.L.T. 3. 2.We are concerned in these appeals for the period December 1986 to June 1987. 3.With effect from 28th February 1986 and upto 9th February 1987, Tariff Heading 39.20 (so far as is relevant) read thus : "39.20&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ete or unfinished, provided that the incomplete or unfinished goods have the essential character of the complete or finished goods. Rule 3 states that when goods are prima facie classifiable under two or more headings, classification will be effected thus : the heading which provides the most specific description shall be preferred to headings providing a more general description. Also, when goods cannot be classified by reference to sub-rules (a) or (b) of Rule 3, they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. Rule 4 states that goods which cannot be classified in accordance with Rules 1 to 3 shall be classified under the heading appropriate to the goods to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mm. Considering the length, width and thickness of the belting, the Tribunal concluded that it fell within the term "strip", as meaning a long narrow piece according to the Concise Oxford Dictionary. The name given to the product by the appellants was "belt/belting". Customers placed orders under this name. But, according to the Tribunal, the belt/belting was covered by the general dictionary meaning of "strip". The Tribunal found that the belting was not exclusively an article of plastic and it noted that in the case of Geep Flashlight Industries Ltd. (ibid) this Court had observed that articles of plastic did not mean articles made from plastic and other materials. 7.The Dictionary of Mechanical Engineering, Third Edition, published by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Heading 59.08, which relates to impregnated, coated, covered or laminated textile fabrics and textile articles of a kind suitable for industrial use. In this behalf he sought to draw our attention to the description of the manufacturing process given by the appellants in the first appeal in their memorandum of appeal. He submitted that it was permissible for the Excise authorities to take this stand because in the show cause notice issued to the appellants in the first appeal it had been stated that it was issued without prejudice to the stay order granted by the Madras High Court in the writ petition filed by the appellant in the first appeal. 10.It appears that a show cause notice dated 2nd September 1986 had been issued by the Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss its belting under Tariff Entries 3920.11 or 3920.12 and never under Tariff Heading 59.08. It is impermissible for the Excise authorities to urge for the first time before this Court that the belting of the appellant in the second appeal must be classified under Tariff Heading 59.08. 12.We have, therefore, declined to permit learned counsel for the Excise authorities to advance any argument relative to Tariff Heading 59.08. 13.Learned counsel for the Excise authorities then submitted that he had nothing to add to what had been stated by the Tribunal in the order under appeal. 14.The Tribunal's reliance upon the judgment of this Court in the case of Geep Flashlight Industries Ltd. was, in our opinion, misplaced. The court was there conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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