1997 (8) TMI 278

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....espondents. [Order per : V.P. Gulati, Vice President]. -  The issue in the appeal relates to the classification of the goods viz. elastic tapes which are manufactured by knitting rubber strand with nylon vulcanised yarn. The original authority has held the goods to be classifiable under Heading 6001.12. The Revenue however, seeks the classification of the same under Tariff Heading 6001.....

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....2 which carries the description knitted or crochetted fabric of man-made textile material. The lower authority has also gone by the Section note in the alternative in holding the goods to be classifiable under the said heading and has relied upon Section Note 2(b)(iii) of Section Note 14A of Section XI. At the outset we had asked the learned SDR whether so far as the definition as given in the Tex....

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....d no evidence or technical literature to support that rubber strand as used were of a variety of vulcanised rubber thread and cord. His plea is that in case the goods fall under Heading 4007 it could not be considered as textile material by reason of HSN notes which excludes even the variety of rubber strand and cord from the scope of Section XI. 2. We have considered the pleas made. We ob....