1996 (12) TMI 208

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.... G.D. Sharma, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - Appellants manufacture a product called `Caristrap' about 12 mm. in width in running length. Under the old Tariff it had been classified under Tariff Item No. 22 in preference to Tariff Item 68. On the introduction of the New Tariff based on HSN, two classification lists were filed by the appellants. In one lis....

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....re not the result of weaving. The description of Heading 5408 covers fabric of man made filament yarn which are woven and which are not subjected to any process. Shri Shiva Das fairly concedes this point and does not press for classification under 5408. 5. The description of Heading 56.07 covers Twine, cordage, ropes and cables, whether or not plaited or braided and whether is or not impre....

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....SN advises us to refer to Explanatory Note to Section XI and specially, the table given in Note (B) (2). The Table states as to in which circumstances Heading 5607 would be attracted. This heading is attracted in the case of man made fabrics in certain circumstances such as measurement being in excess of ten thousand decitax. No claim on this count has been made by the appellants and, therefore, t....