9911796707
TMI Blog1994 (2) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... Brahma Deva, Member (J)]. This is an appeal preferred against the impugned order dated 10-4-1986 passed by the Collector of Central Excise, Bombay. 2. The point to be considered in this appeal is whether Vinyl Floor Coverings manufactured by the appellant are classifiable under 22F(4) as claimed by the appellants or under 22G of the erstwhile Central Excise Tariff Act as held by the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by the appellants is mainly composed of asbestos fibre and is coated with plastisol and referring to the test report he submitted that since the proportion of mineral fibres is 39.1% which constitutes the major item in the manufacturing of floor coverings, it is appropriately classifiable under Item 22F(4) of the erstwhile Central Excise Tariff. He said that carpets may be a floor cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 22F it must contain mineral fibre more than 50% in the composition and referring to the decision of the Madhya Pradesh High Court in the case of Hind Syntex Ltd. v. Union of India and Others, reported in 1985 (19) E.L.T. 35 (M.P.), he submitted that expressing `predominance in weight can have two different meanings. One is that the fibre should be the major constituent of the fabric, that is, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not been defined in Tariff entries we are not convinced with the argument advanced by the Departmental Representative that mineral fibres should be more than 50% by weight in the composition. There is some force in the argument advanced by the appellants counsel that since item in question consists of more than two items 50% is not criterion but the single largest of the total contents is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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