9911796707
TMI Blog1988 (1) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... t in issue in these proceedings). Glass fabric is passed through a trough containing phenol formaldehyde resin or a similar product of desired density, and then the impregnated fabric is passed through a drier. The respondents claimed that the goods were classifiable under Item No. 15A, CET on the ground that the plastic material contents (60%) predominated. The Assistant Collector classified the goods under Item No. 22B, CET. In appeal, by order dated 27-3-1981, the Appellate Collector of Central Excise, held that the goods were classifiable under Item No. 22F, CET, prior to 1-3-1979 and that on and from 1-3-1979, they were classifiable under Item No. 22B because of the non-predominance of the mineral fibre/yarn content in them. On examina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rstood in the trade as impregnated fabrics." A Notice (F. No. 198/B/5/28/82-CX.5, dated 6-3-1982 under Section 36(2) of the Central Excises and Salt Act, was, therefore, issued to the respondents proposing to set aside the Appellate Collector s order or to pass such order as deemed fit after considering the respondent s submissions. It is the proceedings so instituted that have come to this Tribunal, on transfer, to be disposed of as if, it were an appeal filed by the Collector of Central Excise, Bombay. 2. We have heard Shri Balbir Singh, Sr. D.R., for the department and Shri B.P. Sonar and Shri C.S. Kawatkar, partners of the respondent firm, and have read the record. 3. It is Shri Balbir Singh s contention that Item No. 22B, whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -6-1978. At that time, Item No. 22B CET read as follows :- Textile Fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, not elsewhere specified. No doubt, as the respondents contend, this item is a residuary entry. However, in our opinion, the proper way to read this entry is not Textile fabrics not elsewhere specified, impregnated, coated, or laminated with preparations of cellulose derivatives or of other artificial plastic materials . That would be doing violence to the arrangement of the words. The entry covers textile fabrics which are impregnated, coated, or laminated with preparations of cellulose derivatives or of the artificial plastic materials and whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t dispute being of 1978. In any event, these notes are of no help to the appellants. The resin used for impregnation may have had plasticity but that is not the point. The reliance on moulding powders, again, is of no help since we are not dealing here with any moulding powder but impregnated glass fabric. The primary forms in Chapter 39 have reference to the polymers and some specified derivatives, not to glass fabrics impregnated with polymer resins. 8. The passage in the book Laminated Plastics relied on by the respondents is also of no assistance to the respondents. The goods in dispute could possibly qualify for the nomenclature laminated plastics as described in the book but that would not mean that they would come under Ite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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