Chopped Stranded mats classifiable under sub-heading 7014.00 - Central Excise - 2/88

Chopped Stranded mats classifiable under sub-heading 7014.00 Circular No. 2/88 Dated 8-2-1988 [From F.No. 132/8/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of chopped stranded mats. Doubts have been raised regarding the appropriate classification of chopped stranded mats. 2. The issue was discussed in the North Zone Collectors Conference held at New Delhi on 13th and 14th Oct., 1987 and in the West Zone Tariff Conference held at Pune on 19th Oct., 1987. 3. It was explained in the Conference that glass fibres are chopped in 2" length. The chopped fibres fall randomly on a moving conveyor under suction forming a web. The synthetic resin fibres are subsequently passed through an oven where they get dried. The product is in the form of non-woven fabric and is made into a roll and packed into a carton. 4. Inviting the attention of the Conference to the definition of non-woven fabrics from page 19 of a book entitled "Textile Terms and Definitions" (7th Edition), Principal Collector, Bombay pointed out that the fabrics may be woven as well as non-woven. After examining the sample, a view was expressed that the product is non-woven fabrics. It was, therefore, decided to classify the chopped stranded mats under sub-heading No. 7014.00 entitled to full exemption under notification No. 52/86-C.E., dated. 10-2-1986 as amended. 5. The Board has also been informed that the reports prepared by "The National Industrial Development Corporation Ltd. "(A Govt. of India enterprise) on fibre glass status of technology on behalf of Deptt. of Scientific and Industrial Research, Government of India describe chopped stranded mats' as a non-woven fabric. Accordingly, the Board holds that the chopped stranded mats are appropriately classifiable under sub-heading 7014.00 of Central Excise Tariff and entitled to full exemption under notification No. 52/86-CE., dated 10-2-1986 as amended. 6. Trade interest may be informed suitably