1997 (12) TMI 318

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....d Accountant, for the Respondent. [Order per : V.P. Gulati, Vice President]. -  The issue in the appeal relates to the classification of the following 3 items : (i) Protective covers for textile machinery (ii) Protective covers for Lathe (iii) Protective covers for tanks The learned lower appellate authority has held the goods to be classifiable under Tariff H....

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....orrect to say that those articles of fibre glass in which fibre glass content is predominent alone is covered under Chapter 70.14 as it would render the further description 'whether or not etc.', as meaningless. As the goods in question are composite goods made out of fibre glass, the same are correctly classifiable under Chapter 70.14 only. 2. In terms of Rule 3(a) of Interpretation Rules....

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....d under this heading are those of yarn and woven fabrics. The articles in question before us are made of composite material i.e. fibre glass and palstic. The percentage of palstic is 71.93% and the glass fibre is 28.07%. 5. In order to appreciate the scope of the tariff heading, we have referred to the HSN. Under the HSN, the articles which are covered under Heading 70.14, the correspondin....

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....t in the case of Wood Craft reported in 1995 (77) E.L.T. 23, para 18, has clearly held that in the case of any controversy regarding the scope of the Tariff Heading in the Central Excise Tariff, resort can be had to the HSN notes as the Central Excise Tariff is based on the HSN. In that view of the matter we are of the view that the department's plea for assessment under 17.14 (sic) is not sustain....