1997 (4) TMI 245 - AT - Central Excise

Classification of glass fiber and asbestos items under Tariff Item 68 upheld by Appellate Tribunal

The Appellate Tribunal held that glass fibre and asbestos-based items with glass reinforcement yarn are classifiable under Tariff Item 68, not under ... Classification of goods - classification under Tariff Item 68 - exclusion from 22F(4) - binding precedent of the Supreme CourtClassification of goods - classification under Tariff Item 68 - exclusion from 22F(4) - binding precedent of the Supreme Court - Whether the specified glass fibre/asbestos based laminated sheets, mouldings/components and articles with predominating glass reinforcement yarn are classifiable under Tariff Item 68 and not under 22F(4). - HELD THAT: - The Tribunal accepted the appellants' contention that the classification issue has been conclusively resolved by the Supreme Court in Mahindra Engg. and Chemical Products Ltd. v. Union of India and in C.C.E., Hyderabad v. M/s. Bakelite Hylam Ltd., which held that laminated sheets and articles made of glass fibre are to be classified under Tariff Item 68 and are not classifiable under 22F(4). The Revenue's representative conceded the factual position. Following the ratio of those Supreme Court decisions, the Tribunal held that the items in dispute fall within Tariff Item 68 and do not fall under 22F(4).The appeal is allowed; the items are classifiable under Tariff Item 68 and not under 22F(4).Final Conclusion: Appeal allowed; following the Supreme Court precedents relied upon, the specified items are to be classified under Tariff Item 68 and not under 22F(4). The dispute was about the classification of glass fibre and asbestos based compregs, mouldings, and articles with glass reinforcement yarn. The Appellate Tribunal held that these items are classifiable under Tariff Item 68, not under 22F(4), following Supreme Court decisions. The appeal was allowed.