2010 (7) TMI 386

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....4 passed by Commissioner (Appeals), Bhopal. By the impugned order, the appeal filed against the adjudicating authority has been dismissed. The Assistant Commissioner, Bhopal vide his order dated 9-8-99 had issued the show cause notices dated 28-12-1998 and 28-4-1999 to the respondent. 2. The respondents are manufacturers of Fibre Glass Tape and Cloth classifiable under Chapter heading 7414.00 and woven fabrics of synthetic filament yarn and Tape classifiable under chapter heading 5406.10 of the Central Excise Tariff Act, 1985. Pursuant to the information gathered that fabrics and tapes of Synthetic Filament Yarn were being manufactured by the respondents on specific orders of their customers who manufacture electrical machinery and....

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....d tape due to its width. It has narrow width and warp and weft per cm as per order. It is just like any other polyester cloth which would be more specifically classifiable under heading 54.06 and nowhere else based upon it use. (c)     As per Rules for Interpretation of schedule to Central Excise Tariff Act, end use is not relevant for the purpose of classification. Classification is to be determined according to the terms of the heading and any relative section or chapter notes etc. (d)     On the study of the certificate given by Shri A.K.Basu, Sr. DGM of Insulation System Engg. Division. BHEL, who are the end users of the material, it is clear that the said Woven Polyester Tape does not have ....

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....r 8548.00 as electrical insulators as there is no provision in the Rules for interpretation of schedule to Central Excise Tariff Act, 1985 to classify a goods on the basis of its end use. Chapter Note and Section Note also does not indicate its classification under chapter 8546.00. In case of Texmaco Ltd. v. CCE, Calcutta-III [2000 (122) E.L.T. 522 (Tri.)] the Tribunal has held that items have multiple uses cannot be classified on the basis of their use in a particular Industry. In view of this, I do not find any justification to classify "Woven fabric of synthetic filament yarn and tapes' under chapter 8546.00 as electrical insulators. As a result, the goods is appropriate classifiable under chapter 54.06". 4.Tariff Heading 85.46 reads ....