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1991 (7) TMI 114 - AT - Central Excise
Issues: Classification of glass fabrics impregnated with alkyd resin under Central Excise Tariff - Whether under 22B or 22F.
Analysis: 1. The main issue in this judgment is the classification of glass fabrics impregnated with alkyd resin under the Central Excise Tariff, specifically whether they should be classified under 22B or 22F. 2. The appellant argued that previous Tribunal decisions supported the classification under Item 22F, citing cases like CCE v. Abeline Engineers and Excel Glass Fibre Industries Pvt. Ltd. v. CCE. They contended that if mineral fiber predominates, classification under 22F is appropriate. 3. The respondent, on the other hand, relied on the decision in Albeline Engineers, where it was held that impregnated glass fabric should be classified under Item 22B. They argued that the specific nature of Item 22B makes it more suitable for such products. 4. The Tribunal analyzed various decisions, including General Electro Mechanical Industries v. CCE and Bakelite Hylam Limited v. CCE, which supported classification under Item 22F based on the predominance of mineral fibers. The Tribunal also considered Notification 87/76, exempting glass fabric under Item 22F, as indicative of legislative intent. 5. The Tribunal further examined Notification 88/76, which supported the classification under Item 22F and emphasized the predominance test. The test report on the glass fabric sample confirmed the predominance of glass fabric, further supporting classification under Item 22F. 6. Ultimately, the Tribunal concluded that the classification of glass fabrics treated with resin under Tariff Item 22F, CET, was more appropriate based on the predominance of mineral fibers and the legislative intent reflected in the notifications. 7. Therefore, the judgment favored the classification of glass fabrics impregnated with alkyd resin under Central Excise Tariff Item 22F, emphasizing the importance of the predominance test and legislative intent in determining the appropriate classification.
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