1983 (5) TMI 131

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.... 2. The goods forming the subject matter of the dispute in the present proceedings are what are known as Cord Repair Fabrics, Pre-shaped Cord Patches and Criss-Cross Patches, the latter two products being made out of the first product. The appellants' contention is that these do not fall for classification under Item No. 16A(2) of the First Schedule to the Central Excises and Salt Act (hereinafter referred to as CET), under which Item the Central Excise authorities have classified the products for assessment to duty. The appellants' contentions were rejected by the lower authorities and they went in revision before the Central Government which has now come to us on transfer under the provisions of Section 35-P(2) of the Central Excises....

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....llel rayon warp yarn agglomerated with rubber with only thin cotton weft to support the weight would fall outside the scope of plates, sheets and strips within the meaning of Item No. 16A(2) of the CET. 5.Item No. 16A(2) of the CET reads thus : "16.A. Rubber Products, the following, namely : (i)xxxxx (ii) Plates, sheets and strips, unhardened, whether vulcanised or not, and whether combined with any textile material or otherwise. The headings of the CCCN referred to by the appellant no doubt, mention plates, sheets and strips, but there is mention in the headings of a combination of plates, sheets and strips with any textile material or otherwise, as in case of the CET Item. In the scheme of the CCCN, there is a specific Heading 5....