1997 (11) TMI 298

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 12-10-1995 classifying the product under sub-heading 5907.90. The Asstt. Commissioner found on visual examination of the sample and the technical details furnished by the appellants that the classification thereof will be more appropriately under Heading 59.07 for which another ground was that the basic fabric was obtained from M/s. Tata Textiles, Mumbai. This order of the Asstt. Commissioner was challenged in appeal. The Commissioner (Appeals) has held in the impugned order that Note 1 to Chapter 59 of CETA provided that for the purposes of this Chapter, expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and the Commissioner (Appeals) has noted that the Asstt. Commissioner has considered the product as wo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as been taken nor any test of the material conducted. 3. Shri D. Gurnani, the ld. DR for the department referred to the order of the lower authority wherein it has been found that the material consists of woven cotton which would justify its classification under Chapter 59. 4. We have carefully considered the submissions. The goods are described as charcoal coated non-woven fabrics and the question is whether they could be considered as non-woven fabrics for being excluded from Chapter 59. The order-in-appeal has also emphazised the fact that the fabric has been found to have woven cotton in its composition. However, it is noted that this is only on the basis of visual examination of the sample of the fabrics by the Asstt. C....