Corrected Chapter Note governed tariff classification of glass fibre sheets, making the appellate order unsustainable.

Classification of Synthetic Resin Bonded Glass Fibre Sheets under Chapter 70 turned on the proper reading of Note 1(C). On the corrected wording, the exclusion applied to fittings of insulating material, not to insulating material generally. The appellate authority had relied on a misprint reading the note as containing the word "or" instead of "of" and did not account for the departmental clarification. The corrected Chapter Note governed the classification, so the Revenue's position was accepted and the Collector (Appeals) order was unsustainable.

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Issues: Whether the goods described as "Synthetic Resin Bonded Glass Fibre Sheets" were correctly excluded from Chapter 70 on the basis of the corrected Chapter Note, and whether the Collector (Appeals) erred in treating the note as containing the misprinted word "or" instead of "of".

Analysis: The classification dispute turned on the proper reading of Note No. 1(C) of Chapter 70. On the corrected reading, the exclusion applied to fittings of insulating material and not to insulating material generally. The appellate authority had proceeded on the basis of the misprint and failed to take into account the clarification issued in the departmental instructions. The Revenue's contention that the corrected note governed the classification was accepted.

Conclusion: The classification was to be determined on the basis of the corrected Chapter Note, and the Collector's order was unsustainable.

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