2008 (7) TMI 126

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....ant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - In this appeal filed by the assessee, the dispute pertains to classification of unmounted brake linings. One of these brake linings is based on asbestos and the other is free from asbestos. Both the items are, admittedly, used as components of motor vehicles classifiable under Headings 87.01 to 87.0....

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..... It is this one which has been acknowledged in the impugned order to be free from asbestos. But, this has been held to be composed mainly of glass fibres. We could feel the presence of glass fibres on the surface of this item. Nevertheless, in the absence of technical particulars or test report regarding the composition of this item, we not able to say whether this item is composed mainly of glas....

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....der HSN Heading 70.19, Other articles named under various sub-headings of HSN Heading 70.19 include "chopped strands of a length of not more than 50 mm", rovings, mats, thin sheets (voiles), woven fabrics of rovings etc. The asbestos-free sample shown to us is a hard material which would not come anywhere near the nature of the goods specified under HSN Heading 70.19. Above all, the department is ....