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TMI Blog1992 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific shape. Hence, the claim is rejected as inadmissible. The Collector (Appeals) the held that the item is not an article but in running length, and hence its classification would be more appropriate under Heading 56.03. 2. The appellant s contention is that the item has been designed exclusively for technical use and the Department having accepted that the item cannot be put to any use other than technical in natural than in that event the classification is more appropriate under Heading 59.11. It is contended that the note 7 of Chapter 59 includes textile products in the piece as also those cut to particular sizes. Therefore, textile product are also included in Heading 59.11 by virtue of this note 7. 3. We have heard Shri N. Ramanathan, learned consultant for the appellant and Mrs. J.M.S. Sundaram, learned S.D.R., for the revenue. Shri Ramanathan relied on note 7(b) of Chapter 59 which reads (b) Textile articles (other than those of Heading Nos. 59.08 to 59.10) of a kind used for technical purposes [for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper making or similar machines (for example, for pulp or asbestos ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59.09 reads as follows:) 6. Heading No. 59.09 applies to the following goods, which do not fall in any other heading of Section XI: (a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of Heading Nos. 59.07 and 59.08), the following only : - (i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes. (ii) Bolting cloth; (iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair; (iv) Flat woven textile fabric with multiple warp or weft, whether or not fleted impregnated or coated, of a kind used in machinery or for other technical purposes; (v) Textile fabrics reinforced with metal of a kind used for technical purposes; (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) Textile articles (other than those of Heading Nos. 59.07 and 59.08) of a kind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inings and insulating panels (Heading 87.08) and carpets for motor cars (Chapter 57), are not classified in this heading. (A) TEXTILE FABRICS AND OTHER TEXTILE PRODUCTS, FOR TECHNICAL USES IN THE PIECE CUT TO LENGTH OR SIMPLY CUT TO RECTANGULAR (INCLUDING SQUARE) SHAPE. Provided they do not have the character of the products of Headings 59.08 to 59.10, these products are classified here (and not in any other heading of Section XI), whether in the piece, cut to length or simply cut to rectangular (including square) shape. This group covers only the textile fabrics and others textile products as defined in Note 7(a) to the chapter and listed at (1) to (6) below. (1) Textile fabrics, felt and felt lined woven fabrics, coated, covered or laminated with rubber, leather or other material (e.g. plastics), of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes. (2) Bolting Cloths. These are porons fabrics (for example, with a gauze, leno or plain weave), geometrically accurate as to size and shape (usually square) of the meshes which must not be deformed by us. They are mainly used for sifting (e.g. flour, abrasive powders, pro-powdered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of a kind used in paper making or similar machines (for example, for pulp or asbestos-cement) (excluding machinery belts of Heading 59.10). (3) Articles formed or linked monofilament yarn spirals: and having similar uses to the textile fabrics and felters of a kind used in paper making or similar machines referred to in (2) above. (4) Gaskets and diaphragms for pumps, motors, etc. and washers (excluding those of Heading 84.84). (5) Discs sleeves and pads for shoe polishing and other machines. (6) Textile bags for oil presses. (7) Cords cut to length, with knots, loops or metals or glass eyelets, for use on Jacquard or other looms. (8) Loom pickets. (9) Bags for vacum cleaners, filter bags for air filteration plant, oil filters for engines etc. The textile articles of this heading may incorporate accessories in other material provided the article remain essentially articles of textile. Sub-heading Explanatory Note. Sub-heading 5911.90 Articles formed of linked monofilament yarn spirals and having similar uses to the textile fabrics ind felts or a kind used in paper-making or similar machines fall in this sub-heading and not in sub-heading 5911.31 or 5911.32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ton fabrics or man made fabrics but they are admittedly special woven fabrics. Special woven fabrics fall under Chapter Heading 58 and more specifically under sub-heading 58.06 but as the goods are having industrial use the classification under Heading 59.09 is appropriate." 6. The entries in both the Tariff Acts of Customs and Excise are pari materia and the headings also identically worded. In the circumstances, the ratio of the Simplex Mills Co. is to be applied to the facts of this case also. The importer has also argued and made out the same points as held in Simplex Mills Co. case. The contention of the learned consultant that note 7(b) of Chapter 59 refers also to textile fabrics of a kind used for technical purposes when they are endless also falling under Chapter 59 carries lot of force in the light of the ratio of the Simplex case referred to above. The note 7(b) of Chapter 59 need not necessarily include textile products in the piece, cut to lengths are simply cut to rectangular (including square) shape and also it need not be an article as has been held by the Collector (Appeals), in view of the example textile fabrics endless given in the bracket in note 7(b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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