1995 (7) TMI 206

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....he Respondent. [Order]. - This is an appeal against the Order-in-Original No. S/10-363/90-ACC, dated 9-2-1990 ordering confiscation of a consignment of filter cloth imported by the appellants, but allowing redemption on payment of Rs. 20,000/-. The appellants are the Actual User, who have imported filter cloth for replacement in their belt filter. They claimed clearance of the goods under OG....

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....be a fabric under Item 22 of the Central Excise Tariff. Hence it was urged that this should be construed to be a component part and not an item figuring in Appendix 2B. Though this argument is very attractive I am not persuaded to accept this for the following reasons. The Tribunal's decision itself holds the item as a fabric for purposes of C.V. duty. It has approved classification under T.I. 22 ....