Classification of endless textile conveyor belts: specific tariff heading under Chapter 59 applied, not the residual technical-uses heading.

Endless conveyor belts of textile material were held classifiable under Heading 59.10 because Note 6(a) to Chapter 59, which excludes certain transmission or conveyor belting of textile material of less than 3 mm thickness, was found inapplicable on the facts. With the exclusionary note not governing the goods, the specific tariff heading for conveyor belts applied and classification under sub-heading 5911.90 was unsustainable. The impugned classification was set aside and the assessee succeeded, with consequential relief granted according to law.

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Issues: Whether the imported endless conveyor belts were classifiable under Heading 59.10 or under sub-heading 5911.90 in view of Note 6(a) to Chapter 59.

Analysis: The goods were found to be endless conveyor belts. The exclusion in Note 6(a) to Chapter 59 applies to transmission or conveyor belting of textile material of a thickness of less than 3 mm, but the note was held not to govern the present belts. Once the note was found inapplicable, Heading 59.10, which covers transmission or conveyor belts or belting of textile materials, remained the proper classification and recourse to Heading 5911.90 was not justified.

Conclusion: The classification under Heading 5911.90 was unsustainable and the goods were held classifiable under Heading 59.10, in favour of the assessee.

Final Conclusion: The impugned classification was set aside and the appeal was allowed with consequential relief according to law.

Ratio Decidendi: Where the exclusionary note to Chapter 59 does not apply, endless conveyor belts of textile material are to be classified under the specific tariff heading covering conveyor belts rather than under the residual technical-uses heading.

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