2000 (8) TMI 540

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....on of 'Jute Webbing' under sub-heading 5306.29 of Central Excise Tariff. A show cause notice was issued alleging that the entity Jute Webbing was correctly classifiable under Sub-heading 5806.90. The Asstt. Collector confirmed the classification under 5806.90 as he found Jute Webbings to be a narrow woven fabrics appropriately classifiable under Heading 58.06 of the Central Excise Tariff, which was found to be more specific for jute webbings in light of HSN notes, the nature of goods reported as narrow fabrics bearing loop type selvedges by the Dy. Chemical Examiner on test and Jute Commissioner and use as tape strapping material. 2. In appeal, the Commissioner (Appeals) found considering the arguments and going through the records ....

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....a. 3. For that the appellant's contention finds support in terms of explanatory notes of HSN (Page 803-804) which explicitly provide that Narrow Woven Fabrics classifiable under Chapter 58 should belong to the following criteria :- (a)        Warp and Weft fabrics in strips of a width not exceeding 30 cm provided with Selvedges on both edges and produced in a special ribbon loom. (b)        Strips of a width not exceeding 30 cms cut from wider pieces of Warp and Weft fabrics and provided with Selvedges on both edges or normal Woven Selvedge on one edge and a false Selvedge on the other. (c)        Seamless tubular Warp a....

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....sp;    It is not a strip cut from wider pieces. It is Woven in the weaving loom as finished item. (iii)       It is not tubular Warp and Weft fabrics (iv)  It is not bias binding and cut from Warp and Weft fabrics. Further as per Chemical Examiner's advice the issue was also referred to the Jute Commissioner, Ministry of Textiles, Calcutta who opined that "Jute Webbing" is a Woven Fabrics of Jute (Narrow) and may be classified under Heading No. 53.06 instead of 58.06. Hence modification of classification made by the Assistant Commissioner of Central Excise and upheld by the Commissioner (Appeals) C.E., Calcutta in respect of "Jute Webbing" is not sustainable in view of Chemical Exam....

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.... page 804 specifically cover narrow ribbon webbings of material inter alia made up of jute which are used in harness making for the manufacture of straps etc. which is the end use of the entity under classification. Thus we can find no reason to disturb the classification under 5806.90 in view of the above found applicability and use indicated by HSN. (d) The alternate heading of Chapter 53 Heading note reads and cover. "53.10- WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BAST FIBRES OF HEADING. 5310.10 - Unbleached 5310.90 - Other This heading covers woven fabrics (as defined in Part (I)(C) of the General Explanatory Note to Section XI) made from yarns of jute or of other textile bast fibres of leading 53.03. Jute fabrics ....