1996 (9) TMI 242 - AT - Central Excise

CEGAT Upheld Classification of Rubberized Textile Fabrics under 5905.00, Denying Notification Benefit

The Appellate Tribunal CEGAT, New Delhi upheld the classification of the product under sub-heading 5905.00 and denied the benefit of Notification No. ... Classification Issues involved:Classification of product and denial of benefit of Notification No. 71/68.Classification Issue:The appellants claimed classification of their product as calendered fabrics under sub-heading 4005.00, while the department argued for classification under sub-heading 5905.00 based on Chapter Note conditions. The Assistant Collector and Collector (Appeals) both held in favor of classification under sub-heading 5905.00, emphasizing the weight and composition of the fabrics. The Tribunal agreed, noting the specific entry for rubberized textile fabrics under sub-heading 59.05, which prevailed over the general entry, leading to the classification decision in favor of the department.Notification No. 71/68 Issue:The appellants sought the benefit of Notification No. 71/68, dated 1-4-1968, which was denied by the department. The Tribunal ruled that the benefit of this Notification would not be admissible to the appellants, upholding the decision of the lower authorities.In conclusion, the Appellate Tribunal CEGAT, New Delhi upheld the decision regarding the classification of the product under sub-heading 5905.00 and the denial of the benefit of Notification No. 71/68 to the appellants. The appeal was rejected based on the findings related to the specific entry for rubberized textile fabrics and the inadmissibility of the notification benefit.