1998 (3) TMI 323

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.... Respondent. [Order per : Lajja Ram, Member (T)]. - The appellants M/s. Versatile Enterprises had challenged the Order-in-Appeal dated 26-9-1991 passed by the Collector, Central Excise (Appeals), Chandigarh. The matter relates to the classification of the laminated fabrics on the base of man-made knitted fabrics. The Collector, Central Excise (Appeals), Chandigarh had confirmed the view take....

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....fabrics. Under Chapter 59 of the Central Excise Tariff, impregnated, coated, covered or laminated textile fabrics were included. Under Heading No. 59.03, textile fabrics impregnated, coated, covered or laminated with plastics, other than those of Heading No. 59.02 were classifiable. There is no dispute that the goods in dispute were covered by Heading No. 59.03 of the Tariff. This heading had been....

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....ter 60 of the Tariff covered knitted or crocheted fabrics. It was provided in Note 1(c) under that Chapter 60 that the knitted crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59 were not covered by Chapter 60. Between sub-heading 5902.29 and 5903.99, there was no distinction with reference to the knitted fabrics and the expression `base fabric man-made textile material' wou....

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.... fabric. 7. In the present case, admittedly the base fabric was a man-made fabric. The base fabric so man-made even if knitted will be covered by the expression `man-made textile material'. 8. Sub-heading No. 5903.99 is residuary and the goods will be classifiable therein only when they were not so classified under the specific entry which in the present case is 5903.29. 9.&emsp....