1991 (1) TMI 246

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....evator belts or belting, of textile material, whether or not strengthened with metal or other material; textile fabrics and textile articles, of a kind commonly used in machinery or plant." The appellants have claimed assessment of the goods on the ground that they are textile fabrics of a kind commonly used in machinery or plant. 1.1 Department, on the other hand, has assessed the goods under Tariff Heading 59.01/15 which includes, inter alia, felt which undoubtedly it is. 2. The lower appellate authority has not considered the goods fit for assessment as textile article on the ground that the goods have been imported in running lengths and they have not been cut to shape and size. They cannot, therefore, be treated as textile articles ....

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....g the quick release properties of certain silicons. (iv) Flame Retardant Finish : This helps especially in preventing sparks in gas streams burning small pin holes in the felt, incandescent metallic particles strike the felt but the localised flame is quickly extinguished before there is time to burn a pin-hole through the felt. (v) Liquid Repellant Finish : Felts treated with this Finish, according to the claim, become oleophobic and hydrophobic repelling oil and waster condensates which can cause premature blinding by preventing effective dust release. (vi) Antistatic Finish: This treatment makes the fabric electrically conductive. (vii) Surface Treatment: This treatment on felts helps to overcome particular dust collection problems. ....

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....ter Note 4, we have to circumscribe the scope of this expression only to the meaning given in Chapter Note 4. This becomes apparent by the use of the word 'only' in Chapter Note 4(a). For better appreciation Note 4(a) to Chapter 59 is reproduced below :- "4. In Heading No. 59.16/17, the expression 'textile fabrics and textile articles, of a kind commonly used in machinery or plant' is to be taken to apply to following goods which are to be taken as not falling within any other Heading of Section XI: (a) textile products (other than those having the character of the products of Chapter 59), the following only: (i) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a ....