1997 (1) TMI 282

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....Sridharan, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this appeal is whether the silk tops and silk noils are classifiable under Tariff Heading 5001 of Central Excise Tariff Act, 1985 as claimed by the assessee or under Heading 5601 as per the contention of the Department. 2. The Assistant Collector has held that th....

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....tation. 4. Shri V. Sridharan, ld. Advocate, appearing for the respondents, submitted that the length of items, in question, is in between 45 mm to 60 mm. If the item does not exceed 5 mm then only it is classifiable under Chapter 56. He submitted that both the authorities below were right in not classifying the item under Chapter 56. He also contended that since the item as such is not spe....

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....se goods are not waddings and length of filament in silk noils is much more than 5 mm. Explanatory Note under Heading 50.03 of HSN refers to noils of silk. Under Note E of HSN, it was described that noil silk is a residue removed during the combing of the waste referred in D. This residue is of poorer quality than silk waste since it has shorter fibres and it cannot be further combed but can be ca....