2003 (11) TMI 72

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....se of their business they purchased tyre cord warp sheets which are dipped in Resorcinol Formal Dehyde Latex Solution and then dried. The question is whether this item will fall within Tariff Item 22(1)(b) or whether it falls under Entry 16A(2). Entry 22 reads as follows : " "Man-made fabrics" means all varieties of fabrics manufactured either wholly or partly from man-made fibres or yarn an....

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....which are dipped in Resorcinol Solution are classifiable under Tariff Item 16A(2) of the erstwhile Central Excise tariff as rubber product and not under Item 22(1)(b) of the Central Excise tariff as it existed prior to 28-2-1986. 3.The Tribunal after adverting to the decision of this Court in Delhi Cloth & General Mills Co. Ltd. v. State of Rajasthan and Ors. - 1980 (6) E.L.T. 383 and the decis....

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....our notice that the expression "man-made fabric" has been elaborated in Tariff Item 22 itself. It covers only situations such as fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials and fabrics covered partially or fully with textile flocks or with preparations containing textile flocks such as flock printed fabrics and flock ....