1987 (4) TMI 318

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....the product : "Master board has a laminar structure and consists of a calcium silicate matrix reinforced with cellulose. It does not contain asbestos or any other inorganic, mineral or man-made fibre. The board is cured in a high pressure steam autoclave which causes an irreversible chemical change, thus providing high dimensional and chemical stability accompanied by low alkalinity." The goods are in the form of sheets and are meant for manufacture of fire check doors whose function is to contain fires in buildings or portions thereof for a specified time. 3. The Assistant Collector classified the goods under Item No. 68.01/16(1) of the Tariff Schedule. He relied on the Explanatory Notes under Heading No. 68.12 of the Customs....

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....st that the master board is a board consisting of a calcium silicate matrix reinforced with cellulose fibre. The manufacturer, in a cable to the appellant, has stated that the cellulose content is 9%. This was produced before the lower authorities. The Dy. Chief Chemist could have been asked to test for percentage composition of the goods but this does not seem to have been done. So, we will have to go by the figure 9% given by the manufacturers as the cellulose fibre content in their goods. 7. The contention of the appellants is that the vegetable fibre content being only 9% and the calcium silicate content being predominant, the subject goods cannot be considered as an article of cellulose agglomerated with calcium silicate so as ....