1987 (4) TMI 318

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a calcium silicate matrix reinforced with cellulose. It does not contain asbestos or any other inorganic, mineral or man-made fibre. The board is cured in a high pressure steam autoclave which causes an irreversible chemical change, thus providing high dimensional and chemical stability accompanied by low alkalinity. The goods are in the form of sheets and are meant for manufacture of fire check doors whose function is to contain fires in buildings or portions thereof for a specified time. 3. The Assistant Collector classified the goods under Item No. 68.01/16(1) of the Tariff Schedule. He relied on the Explanatory Notes under Heading No. 68.12 of the Customs Cooperation Counsel Nomenclature (C.C.C.N.) according to which the heading co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cellulose fibre. The manufacturer, in a cable to the appellant, has stated that the cellulose content is 9%. This was produced before the lower authorities. The Dy. Chief Chemist could have been asked to test for percentage composition of the goods but this does not seem to have been done. So, we will have to go by the figure 9% given by the manufacturers as the cellulose fibre content in their goods. 7. The contention of the appellants is that the vegetable fibre content being only 9% and the calcium silicate content being predominant, the subject goods cannot be considered as an article of cellulose agglomerated with calcium silicate so as to attract classification under Heading 68.01/16(1). It is further claimed that the lower authori .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... astics because the plastic material constituted only 10%-15% of the product, it did not constitute the principal ingredient of the tiles and acted only as a binding agent. 10. In the present case, it is true, the mineral binder constitutes the major component but the cellulose fibre component is only 9% and, therefore, the principle of Gujarat High Court s decision would still apply. 11. However, Heading 68.01/16 of the Customs Tariff Schedule has also an entry reading : articles of other mineral substances, not elsewhere specified or included and this fits the present goods. Heading 38.01/19 is a residuary heading. Apart from the issue whether at all the subject goods can be properly described as chemical products or preparations o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X