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TMI Blog1991 (9) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 alleging a short levy of Rs. 92,148/- on the grounds that the goods were assessable under Heading 59.01/15 of the Customs Tariff Act, 1975 @ 100% + 40% + CVD @ 10%. The Assistant Collector in his order dated 10-6-1985 confirmed the demand. In the appeal against the order passed by the Assistant Collector, the appellants claimed that the imported Press Felts were identifiable textile articles of a kind commonly used in machinery and were therefore classifiable under Heading 59.16/17 Customs Tariff Act, 1975, in terms of Chapter Note 4(a)(iv) of Chapter 59 of the Tariff. In the order dated 22-11-1985, the Collector of Customs (Appeals) referred to the technical write-up submitted by the importers and observed that the goods having been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted Press Felt could not be deemed as woven textile fabric since it was produced through a special needling process. He argued that not being woven textile fabrics the classification of the imported goods under Heading 59.16/17 of the Customs Tariff Act, 1975 was ruled out in terms of Note 4(a)(iv) of Chapter 59 of the Tariff. He claimed that the case law cited by the appellants was not relevant to the issue under consideration and argued that in determining the classification of the goods in question the relevant Chapter Notes would have overriding effect. 4. We have gone through the records of the case and considered the submissions made on behalf of both sides. It is seen that the short point that arises for consideration in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .......... (ii) ............ (iii) ............ (iv) woven textile fabrics whether or not felted, impregnated or coated, of a kind commonly used in paper making or other machinery, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft;" 5. It is seen that before the Collector (Appeals), in support of their claim that the Endless Press Felt being a woven textile fabric commonly used in paper making machinery was an article covered by the Note 4(a)(iv) of Chapter 59 of the Tariff, the appellants placed reliance on the following technical write-up explaining the process of felt manufacturing technology :- Synthetic yarns are first made out of polyester and polyamide. They are w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd so many are the new techniques invented for making fabric out of yarn that it would be most unwise to confine the weaving process to the warp and woof pattern. Whatever be the mode of weaving employed, woven fabric would be textiles . What is necessary is no more than weaving of yarn and weaving would mean binding or putting together by some process so as to form a fabric. Moreover, a textile need not be of any particular size or strength or weight. It may be in small pieces or in big rolls; it may be weak or strong, light or heavy, bleached or dyed, according to the requirement of the purchaser. The use to which it may be put is also immaterial and does not bear on its character as a textile. It may be used for making wearing apparel, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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