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TMI Blog1992 (3) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... other artificial plastic materials not elsewhere specified. 2. Tariff Item 22F reads as follows : Item No. Tariff Description Rate of Duty 1 2 3 22F Mineral fibres and yarn, and manufactures therefrom, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, the following namely:- (1) Glass Fibre and yarn including glass tissues and glass wool; Fifteen per cent ad valorem. (2) Asbestos fibre and yarn; Fifteen per cent ad valorem. (3) Any other mineral fibre or yarn whether continuous or otherwise, such as slag wool and rock wool; Fifteen per cent ad valorem. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J.N. Nair, learned JDR submitted that the Tribunal decision in the case of Albeline Engineers (supra) had given detailed reasoning in para 6 of that order for classifying impregnated glass fabric under Item 22B of Central Excise Tariff. The Tribunal observed that item 22B covers textile fabrics which are impregnated, coated or laminated with preparations of cellulose derivatives or of artificial plastic materials and which are not elsewhere specified. This is the proper reading of the entry according to the Tribunal in that decision. For such a conclusion the Tribunal had noted the tariff description of certain other items in the Central Excise Tariff like Item 19 which covers cotton fabrics impregnated, coated or laminated and Item 22 cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use (iv) of Explanation to the Tariff Item 22F before its amendment in 1980 were classifiable under Item 22F. The Tribunal observed that 22F is more specific to cover the goods. There is yet another decision of the Tribunal in the case of Bakelite Hylam Limited, Hyderabad and Others v. CCE, Hyderabad reported in 1986 (24) E.L.T. 643 where the Tribunal also had held that glass fabric impregnated with phenol formaldehyde known as Prepreg C was classifiable under Item 22F and had noted the decision of the Tribunal in the case of Formica India Division, Pune (supra) and had held that the product would be classifiable under 22F and not under 22B. Paras 26 to 28 of this decision are reproduced wherein the Tribunal had noted the Department s arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CET was more specific as against Item 22F, CET for the reason that it specifically cover all impregnated textile fabrics not otherwise specified. His plea is that a specific entry should take precedence over a general entry. 27. The learned Counsel for the respondents, M/s. Bakelite Hylam, has, however, pleaded that the choice for the purpose of assessment of impregnated glass fabrics is between 68 and 22F, CET. 28. We observe that Item 22F covers a broad sweep of items and all manufactures of mineral fibres and yarn are covered therein. In this entry it is the material of the product which is the determining factor and for this specificity for assessment under this item has to be seen with reference to the material. Before Item 22F is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ics would be Item 22F, mineral fibres and yarn and manufactures therefrom and further had observed that It would appear that this is the rationale behind Notification No. 87/76 dated 16-3-1976 showing glass fabrics under Item 22F. Even after the 1979 budget amendment to Item 22F by which sub-clause (iv) of the Explanation to Item 22F was changed from - manufactures containing mineral fibres and yarn, other than asbestos cement products , to- manufactures in which mineral fibres or yarn or both predominate in weight. , glass fabrics would appropriately be classifiable under Item 22F CET. Now, in this background, let us examine whether treated glass fabrics would be classifiable under Item 22F, 22B or 68. Of them, Item 22B is a resid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Item 22F. In the present case there is on record, the test report dated 8-7-1982 by the Chemical Examiner, Customs House, Calcutta regarding the sample of glass fabric which was tested for physical properties and chemical composition. The test report shows that the sample received is a rectangular pale brown colour cut piece consisting of piece fabric entirely made of glass fabric yarn coated with a composition containing formaldehyde type of synthetic resin percentage of glass fabric 59.30%. The test report therefore, indicates that applying the predominance test classification of the goods under Item 22F, CET will be in order. 8. In the result classification of glass fabrics treated with resin in this case under TI 22F, CET is mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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