1994 (2) TMI 153

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....llant.  Shri M.K. Jain, SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal preferred against the impugned order dated 10-4-1986 passed by the Collector of Central Excise, Bombay. 2. The point to be considered in this appeal is whether Vinyl Floor Coverings manufactured by the appellant are classifiable under 22F(4) as claimed by the app....

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....2.6% Balance (containing PVC Resin, Stabiliser, organic compound, etc.) : 32.2% 5. Shri T. Gunasekaran, learned Advocate, appearing for the appellants submitted that product manufactured by the appellants is mainly composed of asbestos fibre and is coated with plastisol and referring to the test report he submitted that since the proportion of mineral fibres is 39.1% which constitutes the....

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....item is described as `Flooring' indicating end-use as floor covering, it is classifiable under Tariff Item 22G. Further carpeting is not restricted to only textile products. To fall under 22F it must contain mineral fibre more than 50% in the composition and referring to the decision of the Madhya Pradesh High Court in the case of Hind Syntex Ltd. v. Union of India and Others, reported in 1985 (19....

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....dealt with the issue predominates in weight with regard to Tariff Item 68(iii). Since 22F not only refers to predominates in weight but also term `predominate' and since these two terms have not been defined in Tariff entries we are not convinced with the argument advanced by the Departmental Representative that mineral fibres should be more than 50% by weight in the composition. There is some for....