TaxTMI 
TaxTMI 
2003 (3) TMI 381
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....rics and return such fabrics to the parties. The fabrics are not subjected to any process. They are claimed to be falling under Chapter Heading No. 54 of the Central Excise Tariff Act, 1985 (earlier Tariff Item No. 22). They filed a classification list dated 3-9-1986 and started paying duty under Heading 5902.30 under protest as per the earlier approved classification list since they could not abate the approval of revised lists. The Assistant Collector, vide his Order dated 23-7-1986 held that the goods covered under classification list dated 3-5-86 correctly fall under Heading 5902.30 of the Central Excise Tariff Act, 1985 as Tyre Cord Fabrics of Viscose Rayon and additional duty was payable under the Additional Duties of Excise (Go....
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....e appellants paid additional duty under protest as indicated in the remarks column in the classification list that there was on the basis of an earlier order dated 29-8-1985 of the Assistant Collector of Central Excise Div. 'E' issued under his letter No. V (Gen. II) 3072/85/424, dated 29-8-85 and can have no hearing as the question of classification of the products under reference as neither the classification list dated 3rd May, 1986 has been filed under protest nor has the description of the goods been modified by the Assistant Collector in any manner. Moreover an enquiry during the course of personal hearing before me, it was clarified that no appeal was filed against the order dated 29-8-1985 and as such became final." The present a....
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....osite direction to form a cabled tyre cord." (ii) "Tyre Fabrics : A light weight constructed cloth woven so as to make it easy to do large scale dipping, treating and calendaring of tyre cords. Generally, 15 to 35 cords per inch of warp are woven into a fabric with 2 to 5 light weight fillings per inch. These fabrics have their strength in their warps. Fillings only hold the cords during processing. During tyre molding, fillings are generally broken. See Tyre Cord." (iii) "Chafer Fabric : A coarse, plain weave fabric running about 7 ½ to 14 ounces (210 to 392 grams) in weight. Basically square woven with equal tensile strength both ways. Two types, one with single yarns, the other with ....
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....r Cord Fabrics". (c) On examining the scope of Heading 5902 for 'Tyre Cord Fabrics', it is found that the HSN notes under that Heading read as under - "This heading covers tyre cord fabric, whether or not dipped or impregnated with rubber or plastics. These fabrics are used in the manufacture of tyres and consist of a warp of parallel filament yarns, held in place, at specific distances, by weft yarn. The warp always consists of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon, while the weft, widely spaced and intended solely to hold the warp in place, may consist of other yarns. For the description of high tenacity yarn, see Note 6 to Section XI. The heading does not co....
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....not supplied by the party to the department, he was not in a position as to say what was the tenacity result on sample which was tested by Dy. Chief Chemist. We find that it was the duty of the Assistant Commissioner to enquire into the tenacity specifications. From the records it appears that samples were drawn for test, further no test report record has been relied upon by the Departmental Officers. When the HSN classification on test parameters, which Central Excise Tariff Act, 1985 Schedule is based prescribed certain, then we cannot upheld the classification, if any declared and approved to be correct until and unless, the test specification confirm the same. (d) It is also not known whether the appellants ha....