Tariff classification of bituminised hessian felt confirms Sub-heading 5909.00, not Heading 68.07, under excise rules.

Bituminised hessian based felt was analysed for tariff classification under Heading 68.07 and Sub-heading 5909.00. The expression "similar materials" in Heading 68.07 was read in context with the listed materials-stone, plaster, cement, asbestos and mica-and bitumen was not treated as comparable to them. The product was also considered against Chapter Note (C) to Chapter 68 and the classification for other textile products suitable for industrial use. On that basis, the goods were not classifiable under Heading 68.07 and were correctly placed under Sub-heading 5909.00, so the Revenue's challenge failed.

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Issues: Whether bituminised hessian based felt was correctly classifiable under Heading 68.07 of the Central Excise Tariff or under Sub-heading 5909.00.

Analysis: Heading 68.07 applies to articles of stone, plaster, cement, asbestos, mica or similar materials, and the phrase "similar materials" must be read in the context of the materials specifically enumerated in the heading. On the facts described, bitumen could not be treated as similar to those materials. The product was also examined with reference to the exclusion in Chapter Note (C) of Chapter 68 and the classification adopted by the appellate authority under Sub-heading 5909.00 for other textile products and articles suitable for industrial use.

Conclusion: The goods were not classifiable under Heading 68.07 and were correctly classifiable under Sub-heading 5909.00; the Revenue's challenge failed.

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