TaxTMI 
TaxTMI 
2016 (8) TMI 756
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....d the product under heading 5911 as "Textile products and articles , for technical use, specified in Note 7 to this Chapter". 2. Revenue on the other hand sought to classify the item under 3802 as 'activated carbon'. The authorities below have confirmed the classification under 3802. The original authority vide his order dated 18.2.2008, in addition to changing the classification, also demanded the differential duty for the period 7/2004 to 9/2007. The Commissioner (Appeals) while confirming the classification set aside the demand for the period 7/2004 to 4/2005 as hit by time bar. 3. To appreciate the rival claims of classification, it is necessary to consider the manufacturing process of the goods, activated carbon fabric. T....
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...., of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); (ii) Bolting cloth; (iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair; (iv) Flat woven textile fabrics with multiple wrap or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; (v) Textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry....
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....s Chemical Dictionary which has defined the activated carbon as follows: Activated. Rendered active, reactive, or excited. a. atom. See atom a. carbon. Charcoal produced by the destructive distillation of vegetable matter; as, nutshells; with or without the addition of chemicals. Used in powdered form to decolorize sugar solutions, oils, etc., or in granular form as an adsorbent in gas masks and for the recovery of solvent vapors;" He has also referred to McGraw-Hill Encyclopedia of Science & Technology which has described activate carbon as follows: "A powdered, granular, or pelleted form of amorphous carbon characterized by very large surface area per unit volume because of an enormous number of fine pores. Activated ....
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....g narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams). 14. We have perused samples of the activated carbon. It is very obvious that even after the base fabric is subjected to all the processes of manufacture used for activating it with carbon, it continues to retain the characteristics of fabric. The use of such item is said to be in the fabrication of the refrigerator deodouriser, pollution control filters masks, air purifying filters, air conditioner filters etc. It is also noted that the use of activated carbon fabric is mainly to make use of the absorbent properties of carbon. We are of the view that inasmuch as the goods continued to remain a fabric, it merits classification under sec....