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TMI Blog1992 (1) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants claim for assessment under Heading 59.16/17. The lower authority held that the damping hoses are made of rubber and covered with covering made of textile fabric to transfer water from water duct to the plate. On the basis of the description and the narration of the goods made by the importers, the Asstt. Collector had held that the goods are textile hose pipings classifiable under Heading 59.01/15 and accordingly rejected the importer s claim. The learned Collector has also held that the item is a textile hose pipe as it was declared so in the bill of entry. The invoice dated 14-10-1985 showed that the items were of various circumferences ranging from 80 mm to 190 mm and, therefore, they were held to be in continuance length with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to size of rubber roller and accordingly were only for better moisture damping from one roller to other roller and within the moisture printing plate of the machine. 5. Shri Lakshmi Kumaran relied on the term Hose appearing in McGraw-Hill Dictionary of Scientific and Technical Terms, 4th Edition which defines Hose (Des Eng) - Flexible tube used for conveying fluids . He contended that this item does not come within the definition of hose as hose is used for conveying fluids and that this item perform that function. He contended that the word hose has been misused as a misnomer. He also referred to HCCN Notes under Section XI, 59.17(4) and pointed out that this item being sleeve made of textile and is classifiable under Heading 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of rather than washed. Can be put on top of normal dampener coverings (Hydrovelour, Hydrofrottee etc.) to give absolutely uniform wetting. Each size of Hydroplan fits several roller sizes because of built in stretch. Hydrofrottee seemless white loop-piled outer covering for dampener rollers turkish towel, type, lint-free will not creep, tight fit to rollers, smooth surface, all sizes from circumference 80 mm though 400 mm. Hydrovelour seemless velvet-type dampener cover, absolute uniformity, freedom from lint, better moisture transfer, velvety smooth finish, successful use in doctoi position, where paper is used. All sizes from circumference 800 mm through 400 mm. Rotonit a soft thin tubing used for covering water fountain r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sferred to other rubber rollers on which sample No. 2 namely hydrovelour circle is covered. Sample No. 2 sucks the water from sample No. 1 and transfers the water uniformly on the printing plate. The offset machine cannot run without damping rollers and in the premises the classification can only be under TI 59.16/17". 9 By reading the above paragraph, the Asstt. Collector has confused the rubber roller with the item and has recorded in his order that the goods are made of rubber and coverings made of textile fabrics. Therefore, considering this material on record, the classification under Heading 40 is ruled out. The contesting Tariff Headings are 59.01/15 and 59.16/17. Both the tariff entries are noted below - Heading No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack to the plate. Therefore, it would be a textile article of a kind commonly used in the machinery or plant and therefore, would be acting within the description of transmission, conveyor or elevator belts or belting of textile material as described under Heading 59.16/17. Therefore, the HCCN Note 59.16 and 59.17 has also been perused before us. The Note (4) and (5) of Heading 59.17 of HCCN - 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; Textile fabrics, reinforced with metal of a kind commonly used in machinery or plant; the metal thread (bare meta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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