1993 (12) TMI 128

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....ff Act, 1985. The adjudicating authority upheld classification under Heading 5602.90 relying upon the test report describing the goods as sheets composed of layers of scrim (woven fabric) made of yarn of non-cellulosic origin (Polyester) Sandwiched by felt composed of fibres of non-cellulosic origin with non-adhesive coating material, and as non-woven textile fabric, finding use as filter media. The lower appellate authority reversed the order of the Assistant Collector relying upon his earlier order, and accepted the importer's contention that the goods are assessable under Heading 59.11 of Customs Tariff Act, 1975. Hence this appeal by the Revenue. 2. We have heard Shri J.N. Nair, learned DR and Shri Krishna Srinivasan, learned Counsel....

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....ece, cut to lengths or simply cut to rectangular (including square) shape and also it need not be an article as has been held by the Collector (Appeals), in view of the example textile fabrics endless given in the bracket in note 7(b) of Chapter 59. We, therefore, allow the appeal by applying the ratio of the above-noted case." 4. It is relevant to point out that the Tribunal in coming to the aforesaid conclusion relied upon and followed an earlier judgment of the Tribunal in the case of Simplex Mills Co. v. CCE (Order No. E/150-161/92-D dated 28-2-1992). 5. On a careful consideration of Chapters 56 and 59 we find that there is force in the submission of the learned Counsel for the respondent that non-wovens meant for industrial appli....

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..... 12. In the instant case, as per Bill of Entry the item is "Needle felt with woven scrim" (Non-woven felt media) for manufacture of Air Pollution Control Filter Bags .........". The test report dated 28-7-1986 indicates that: "Sheet composed of a layer of scrim (woven fabric) made of yarn on non-cel-lulosic origin (Polyester) Sandwiched by felt composed of fibres of non-cel-lulosic origin (Polyester) with non-adhesive coating material. These kinds of fabrics are described as non-woven fabric and can find use as filter media."; and as per the test report dated 9-6-1989 : "It is seen from the technical books available here that these kinds of fabrics are described as non-woven textile fabrics and may find use as filter media. Hea....