Central Excise - Classification of Round Mesh Mosquito Netting Cotton Fabrics - Doubts - Regarding - Central Excise - 14/87

Central Excise - Classification of Round Mesh Mosquito Netting Cotton Fabrics - Doubts - Regarding Circular No. 14/87 Dated 22-9-1987 [From F. No. 52/12/87-CX. 1] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Classification of Round Mesh Mosquito Netting Cotton Fabrics - Doubts - Regarding. Doubts have been raised as to whether round mesh mosquito netting cotton fabrics would be classifiable under Chapter 52 as woven fabrics or under Heading 58.04 as net fabrics or under Heading 60.01 as knitted or crocheted fabrics. 2. The Collector of Central Excise, Ahmedabad has reported that in the case of M/s. ARCEE Nettings, the company is using roller locking machines, which cannot be considered as looms. The Assistant Collector, Ahmedabad Division, has, therefore, not accepted the company's contention classifying the product in question under Heading 52.06 and held that the Heading 58.04 is more specific and classified the goods in question under sub-heading 5804.90 which has been upheld by Collector (Appeals). The Collector, Central Excise, Ahmedabad has further reported that the round mesh mosquito netting cotton fabrics are not knitted fabrics. These nettings are manufactured on the roller locking machines which has warp beam measuring 220', containing 4,000 threads. In between the reed space of these 4,000 bobbins moving at a time. These bobbins move diagonally making the loop round the pin and at the same time binding the warp threads. 3. The matter has been examined by the Board. Heading 52.06 covers cotton fabrics (excluding fabrics covered under Headings No. 52.09, 52.10 and 52.11) which are woven on looms other than handloom and also such fabrics which are subjected to various processes mentioned therein. In the instant case the round mesh mosquito netting cotton fabrics are not woven on looms but are produced on roller locking machines. Therefore, these fabrics do not fall under Heading 52.06. The very description of these fabrics indicates that they are net fabrics which are specifically covered under Heading 58.04. As per Note 6 of Section XI, Chapters 50-55 do not apply to goods of Chapters 56-59. Therefore, when the goods are specifically described in Chapter 58, they are not covered in Chapters 50-55. Viewed from this angle, net fabrics, other than woven, knitted or crocheted fabrics, fall under Heading 58.04. Thus the classification under Heading 58.04 depends upon the construction of the fabrics and each case has to be decided on merits after ascertaining the nature of the construction of the fabrics. In other words, the classification of round mesh mosquito netting cotton fabrics, would depend on the construction (i.e. weave) of fabrics.