TaxTMI 
TaxTMI 
1997 (5) TMI 192
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....pellants had intially filed a single appeal alongwith an application for condonation of delay. The delay in respect of filing of the supplementry appeals is condoned and all the matters have been heard for disposal as per law. 3. The issue that arises for consideration in these appeals is as to the whether correct classification of the product described in their classification lists dated 1-3-1986 by which they have given the full description of the item as "processed cotton fabrics in which the average count of the yarn is less than 51s". The assessee has given a list of items under this heading and claimed classification under sub-heading No. 5206.31 of the Excise Tariff and also claimed the benefit of Notification No. 142/86-C.E.....
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.... of books and the item is not used for outer cover of books and only those with rexin are used for binding outer cover of the books. It was also stated by them that cotton fabric was applied with natural starch with fillers on only one side, therefore, does not satisfy the description osf sub-heading 5901.10 and hence it is rightly classifiable under 5206.31. The description appearing under heading 5206 and that of sub-heading 5206.31 are noted herein below : "52.06 Cotton fabrics (excluding fabrics covered under heading Nos. 52.09, 52.10 and 52.11), - (a) woven on looms other than handlooms, and (b) subjected to the process of bleaching, mer....
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....means that fabric coated with such a solution which is used for covers of books and such fabrics shall be classified under this group, i.e., fabrics coated with similar type of coating which is being used for coating outer covers of books, covered under the heading 5901.00. He has also referred to the letter addressed by the book manufacturers and held that in commercial circle the impugned product is also known as "Book Binding Cloth" or "Book Cloth". He has referred to the meaning of "Book Cloth" as given in Fair Child dictionary which is reproduced herein below : "A plain weave, coarse cotton fabrics, including sheetings, osnaburgs, flat ducks, print cloths, etc., which is starch and clay filled or pryoxyline or otherwise coated and o....
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....ard Shri J.M. Patel, the learned Advocate for the appellants and Shri M. Haja Mohideen, the learned DR for the Revenue. 11. The learned Advocate submitted that at the item in question is thinly starch and not heavily starch and it is used only in the side covers for book binding and not as complete book cover for which the rexin cloth is used. He laid much stress on the point that the item is required to be classified only under 5206 as it is akin to earlier Tariff heading 19(I)(b). He submitted that the burden of classification has not been discharged by the Revenue. 12. The learned DR reiterated the departmental submissions and also relied on the Bombay Collectorate Trade Notice No. 51/87, dated 22-7-1987 appearing at page....
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....vers of books or the like. The learned Advocate has emphasised that only those of a kind used for outer covers of books are covered under heading 59.01. On a plain reading of this heading, such a conclusion cannot be drawn, as the description of the heading is `textile fabrics coated with gum'. The other description included is `amylaceous substances, of a kind used for outer covers of books or the like'. In the second description an illustration has been given by adding words of "a kind used for the outer covers of books or the like". It does not mean that the textile fabrics coated with gum should be only of a kind used for outer covers of books alone. Such a reading cannot be done. The words "of a kind used" is an illustrative one. The i....