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TMI Blog1988 (8) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Heading 59.06.90 or as Insulators under heading 8546.00. 3. The Assistant Collector examined the issue in the context of the classification goods under Tariff Heading 5906.90 vis-a-vis 5909.90 as claimed by the respondents, the plea being that the textile fabric manufactured by them was for industrial use. The Assistant Collector took note of the chapter notes and ruled heading 5909.90 and held the goods to be assessable under heading 5906.90. 4. He also took note of the plea of the appellant for assessment of the goods under Tariff Heading 8546.00 but has given no findings in this regard. 5. The learned Collector (Appeals), in the impugned order, has examined the issue in the light of the two competing items i.e. 5906.90 and 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5906 - Textile fabrics, otherwise impregnated, coated or covered (including fabrics covered partially or fully with textile flocks or with preparations containing textile flocks) Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks : 5906 . 11 - On base fabrics of cotton 5906.12 - On base fabrics of man-made textile materials 5906.19 - On base fabrics of other textile materials 5906.90 - Other 8546.00 - Electrical insulators of any material. 8. He pleaded that the Central Excise Tariff was based on the International Harmonised Coding nomenclature and pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretative Rules and stated that fabric in the goods manufactured constituted only 30% and was not a predominant constituent. 12. The learned consultant cited the case of M/s. Emco Transformers Ltd., Bombay v. Collector of Customs, Bombay 1986 (9) ECR (Cegat) as to what would be considered as fabric. 13. He pleaded that even an inbuilt material could also be considered as an insulator. 14. The point that arises for determination is whether the goods can be considered as impregnated fabrics under Heading 5906.90 or not. We observe that Chapter 59 covers impregnated fabrics, coated, covered or laminated textile fabrics, textile articles. In the Chapter Note 59, we find the items which stand excluded from the scope of Chapter 59 have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 textile fabrics which are impregnated, coated or covered. It is not the case of the appellants that the appellants goods do not answer to the description of the term impregnated or coated fabrics. 16. The case law cited by the appellants does not help them as it is in the context of a different tariff and the case before us is in the context of new tariff and the entries thereunder. 17. In view of this and also harmonius reading of various sections and chapter heading under the relevant tariff, we hold that the goods would appropriately fall under Chapter Heading 5906 as held by the original authority. We in view of the above, hold that the order of the Collector (Appeals) is not maintainable and is therefore, set aside. The appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that if Interpretative Rule 3(a) is to be applied the result would be to classify the product under Heading 85.46 rather than 59.06. 20. In any event, it should be noted that Rule 3(a) would come into operation only when the need therefor arises under the application of Rule 2(b). In the present case it appears to me that classification is to be ordered by applying Rule 2(a) itself. Under that rule any reference in heading to goods shall be taken to include reference to the goods incomplete or unfinished, provided that the incomplete or unfinished goods has the essential character of the complete or finished goods. It is the argument for the department that the empire cloth removed by the respondent will have to be further cut into shap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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