TaxTMI 
TaxTMI 
1991 (7) TMI 114
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....f cellulose derivatives of other artificial plastic materials not elsewhere specified." 2. Tariff Item 22F reads as follows : "22F. Mineral Fibres, Yarn and Products. Item No. Tariff Description Rate of Duty 1 2 3 22F Mineral fibres and yarn, and manufactures therefrom, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, the following namely:- (1) Glass Fibre and yarn including glass tissues and glass wool; Fifteen per cent ad valorem. (2) Asbestos fibre and yarn; Fifteen per cent ad valorem. (3) Any other mineral fibre or yarn whether continuous or otherwise, such as slag wool and rock wool; Fifteen ....
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....l Excise Tariff. 4. Shri J.N. Nair, learned JDR submitted that the Tribunal decision in the case of Albeline Engineers (supra) had given detailed reasoning in para 6 of that order for classifying impregnated glass fabric under Item 22B of Central Excise Tariff. The Tribunal observed that item 22B covers textile fabrics which are impregnated, coated or laminated with preparations of cellulose derivatives or of artificial plastic materials and which are not elsewhere specified. This is the proper reading of the entry according to the Tribunal in that decision. For such a conclusion the Tribunal had noted the tariff description of certain other items in the Central Excise Tariff like Item 19 which covers cotton fabrics impregnated, coated o....
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....res or yarn laid down in clause (iv) of Explanation to the Tariff Item 22F before its amendment in 1980 were classifiable under Item 22F. The Tribunal observed that 22F is more specific to cover the goods. There is yet another decision of the Tribunal in the case of Bakelite Hylam Limited, Hyderabad and Others v. CCE, Hyderabad reported in 1986 (24) E.L.T. 643 where the Tribunal also had held that glass fabric impregnated with phenol formaldehyde known as Prepreg 'C' was classifiable under Item 22F and had noted the decision of the Tribunal in the case of Formica India Division, Pune (supra) and had held that the product would be classifiable under 22F and not under 22B. Paras 26 to 28 of this decision are reproduced wherein the Tribunal ha....
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....ET. According to him Item 22B, CET was more specific as against Item 22F, CET for the reason that it specifically cover all impregnated textile fabrics not otherwise specified. His plea is that a specific entry should take precedence over a general entry. 27. The learned Counsel for the respondents, M/s. Bakelite Hylam, has, however, pleaded that the choice for the purpose of assessment of impregnated glass fabrics is between 68 and 22F, CET. 28. We observe that Item 22F covers a broad sweep of items and all manufactures of mineral fibres and yarn are covered therein. In this entry it is the material of the product which is the determining factor and for this specificity for assessment under this item has to be seen with reference to ....
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....re appropriate item for glass fabrics would be Item 22F, mineral fibres and yarn and manufactures therefrom and further had observed that "It would appear that this is the rationale behind Notification No. 87/76 dated 16-3-1976 showing glass fabrics under Item 22F. Even after the 1979 budget amendment to Item 22F by which sub-clause (iv) of the Explanation to Item 22F was changed from - "manufactures containing mineral fibres and yarn, other than asbestos cement products", to- "manufactures in which mineral fibres or yarn or both predominate in weight.", glass fabrics would appropriately be classifiable under Item 22F CET. Now, in this background, let us examine whether treated glass fabrics would be classifiable under Item 22F, 22....