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Issues: Classification of imported goods under Customs Tariff Act, 1985 - Heading 5602.90 or Heading 5911.10
Detailed Analysis: 1. The case involved the classification of imported Needled Felt Woven Scrim for manufacturing Air Pollution Duct Filter Bags under either Heading 5602.90 or Heading 5911.10 of the Customs Tariff Act, 1985. The adjudicating authority classified the goods under Heading 5602.90 based on a test report describing the goods as non-woven textile fabric used as filter media. However, the lower appellate authority accepted the importer's contention that the goods should be assessed under Heading 59.11 of the Customs Tariff Act, 1975, leading to the Revenue's appeal. 2. The imported goods were non-woven filter media in the form of needled filter fabric supplied in running length for manufacturing filter bags. The Department argued that goods cut to size or assembled by sewing are covered under Heading 59.11, while raw materials in running length, like the goods in question, fall under Heading 5602.10. However, the Tribunal, in the case of Trijama Filterall Pvt. Ltd. v. Collector of Customs, held that non-woven filter panels in rolls are classified under Heading 5911.10, as articles used solely for technical purposes. 3. The Tribunal relied on its earlier judgments in the cases of Simplex Mills and Trijama Filterall to conclude that non-wovens for industrial application should be classified under Chapter 59 and excluded from Chapter 56. Therefore, the imported goods were deemed assessable under Heading 5911.10 of the Customs Tariff Act, 1975, upholding the impugned order and rejecting the appeal. 4. Chapter 56 includes "Wadding, felt, and non-wovens," covering felt under Heading 56.02. On the other hand, Chapter 59 covers "Impregnated, coated, covered, or laminated textile fabrics; textile articles suitable for industrial use," with Heading 59.11 specifying goods not falling under any other heading of Section XI. 5. The test reports confirmed that the imported goods were non-woven textile fabrics suitable for use as filter media, falling under Heading 59.11 for textile products and articles of technical uses. The Tribunal's decision was further supported by the industrial use of the product, leading to the classification under Heading 59.11. 6. The Tribunal's decision was also guided by the principle that when goods are classifiable under multiple headings, they should be classified under the heading occurring last in numerical order among those equally deserving consideration. Therefore, the appeal was rejected based on the above analysis presented in the open Court.
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