2004 (8) TMI 471

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....i A.K. Saxena, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides and considered the issue. It is found - (a)     Appellants are engaged in the business of Ship chandelling and Lifting accessories. They import Polyester Webbing Slings (herein-after referred to as Webbing Slings) and Polyester Round slings (hereinafter referred to as Roun....

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....nts imported earlier on 6-6-1997 and 24-9-1997 had also met the same fate. (c)     The entity under classification dispute are found from the Catalogues produced and the findings of the lower authorities and to be - "Made up of Polyester and woven into a fabric, specially designed by stitching at the two ends and a hollow made to fix in the hooks of a crane lift. The Cata....

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....II) to Chapter 59 in HSN reads as - "Cords, braids and like, whether or not coated; impregnated or reinforced with metal, of a commonly used in machinery or plant as packing or lubricating material."           will not cover the entity, which is used in machines for lifting. However, Note 5(b) which reads as - "(b) Textile articles (other ....