TaxTMI 
TaxTMI 
2002 (11) TMI 423
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....cs are knitted pile fabrics, and that chapter note 1(c) to Chapter 60 only elaborates that knitted pile fabrics even if they are impregnated or coated within, remain classified under heading 6001 and therefore he rejected the plea for classification of the item under CTH 6002 which covers "other knitted or crocheted fabrics". 2. We have heard Ld. Counsel Shri G.N. Raiwal for the importer-appellant and Shri A. Jayachandran, Ld. DR for the Revenue. 3. Ld. Counsel submitted that although they have not disputed the test results, the fact remains that the test results indicated that the item is "pile warp knitted". When it is a 'pile warp knitted', it has to go in the residual category of "other". He submitted that this chapter cannot be made redundant which is meant for 'warp knitted'. He pointed out that the heading 60.01 is for 'pile fabrics knitted or crocheted' but there is no mention of 'warp knitted' and hence when the item is 'warp knitted' which is specifically covered under 'warp knitted' and not under 'pile fabric'. He pointed to Interpretative Rule 3(c) which clearly lays down that when both the headings are identical, then the last of the heading should be p....
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....cation of 'warp pile fabric' which are produced by weaving two fabrics face to face with a common pile warp. He submitted that where a pile has arisen whether as a warp pile or weft pile both come within the ambit of 'pile fabric'. Therefore, they cannot be distinguished to take out 'pile fabric' to bring it under heading 60.02 as "other fabrics warp knitted", as the commodity by itself are obtained by gallon knitting machine. The heading 60.02 does not have the term "pile". Therefore, the term 'pile' cannot be read along with 'warp knitted'. The 'warp knit' has a different connotation as per HSN and it does not include 'pile fabric' which has a specific heading. He submits that when there is a specific heading, the Rule 3(a) of Interpretative rule is required to be applied and not Rule 3(c) as contended by the importer-appellant. Therefore, the Commissioner has correctly classified the goods. Ld. DR pleads that in view of the evidence on record in the form of test results and HSN notes relied upon by Revenue and there is no counter evidence placed by the importer-appellant, the appeal is required to be dismissed by confirming the impugned order. 5. We have carefully consid....
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....efore, once the fabrics has become pile fabric by methods of production of circular knitting machine or special warp knitting machine, they come within the category of pile fabrics under heading 60.01. The claim of the appellant is that the item to be classified under residuary heading "other fabric warp knitted". The explanatory notes at page 908 under this heading clearly excludes pile fabric of heading 60.01. Ld. Counsel desired us to read the heading "other fabric warp knitted" to include even 'pile fabric'. There is no indication in the explanatory notes that 'warp knitted fabric' includes 'pile fabric'. A pile is obtained as per the Fairchild's Dictionary of Textiles at page 436 is as follows :- "Pile - Raised loops, cut interlacings of double cloths or tufts (cut loops), and other erect yarns or fibres deliberately produced on cloth, which form all or part of the surface of the fabric. May be warp pile, filling pile or knotted pile, and may be loops produced by weaving an extra set of yarns over wires which are drawn out of the fabric as weaving progresses. Plain wires leave uncut loops, wires with a razor-like blade at one end cut the loops, leaving a cut pile surface (p....
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....hus the activity of the weaving involves passing of the weft through the warp. While doing so even if there are any knots in the yarn still the activity is weaving. The mere fact that there is knotting of the yarn, the fabric which is ultimately produced does not cease to be a textile fabric. The fact that the Handicrafts Board has issued certificate under the Import Trade Control Policy Handbook of Rules that carpet is a product of handicrafts does not in any way improve the matter. Even then the carpets do not cease to be textiles. That certificate is not enough since we are very clear that the activity of making carpets though it involves knotting, in substance, amounts to weaving and the carpet is a fabric which is woven. Thus, it comes within the meaning of the expression "textiles" as explained in clause (d) to the Explanation of Schedule I to the Act." 9. It is noticed that to bring the fabric into existence, there has to be warp or weft by which the yarn is arranged lengthwise and across the width of the fabric through the lengthwise yarn. When the pile has arisen, it has arisen either both on warp & weft and hence fabric is referred to as 'pile fabric'. The pile fa....