9911796707
TMI Blog1995 (10) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 5909.00 of the Central Excise Tariff, 1985 vide Bill of Entry No. 10280, dated 31-10-1992 and Bill of Entry No. 10278, dated 31-10-1992. The Assistant Collector accepted the importers claim as regards the classification of synthetic sleeves but he held that `endless felt in question was classifiable under sub-heading 59.10 of the Customs Tariff Act, 1975 and sub-heading 59.08 of the Central Excise Tariff, 1985 on the grounds that `endless felt in question was more than 3 mm in thickness and was used in decastising machine to convey the fabric in addition to holding the fabric in hot humid condition. He arrived at the finding that sub-heading 59.10 of the Customs Tariff Act, 1975 read with sub-heading 59.08 of the Central Excise Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o under Chapter Note 7(b). Since this is a specific entry this will prevail over the other entry." 2. On behalf of the appellants Shri R. Santhanam, Advocate appeared before us. He submitted that the Collector (Appeals) had erred in holding that the endless felt in question was a Conveyor Belt specifically covered by Customs Tariff Heading 59.10. He contended that the endless felt in question was an essential component of the decastising machine. He took us through the details of the decastising process in respect of woolen textiles as explained in the Encyclopedia of Textiles and the Standard Handbook of Textiles by A.J. Hall. He submitted that endless felt is not the decastising machine for obtaining a better finish on the fabric. He ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector (Appeals) had arrived at the finding that the disputed endless felt had to be deemed as a Conveyor Belt since it was meant to carry out both the functions of conveying and also keeping the positive pressure on the fabric during decatising process. He extracted in his order the details of the decatising method as given in the Standard Handbook of Textiles by A.J. Hall and therefrom drew the conclusion that while applying a moderate pressure on the fabric during its decatisation under hot and humid pressurised condition, the endless felt as it moves also takes along with it the fabric. The relevant extract from the impugned order is reproduced below : The `endless felt in dispute is used in Decatising Machine. Decatizing method ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mid, pressurised condition the fabric gets decatised and on the drum is rotating, the worked upon fabric comes out at the other end and when gets stretched on the rollers at the outward end gets its finish and lustre. One thing which becomes clear from the operation sequence is that, moderate pressure is applied on the fabric by the `endless felt by squeezing the fabric onto the `sleeve . Added with steaming and positive pressure the endless felt as it moves ahead has to make the fabric move along with it as otherwise under hot pressurised condition fabric cannot be pulled under tensile force as it gets teared. This `taking along is nothing but `conveying of fabric by the `endless felt wherein `endless felt is doing both `conveyor jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In the case of Collector of Central Excise, Chandigarh v. Steel Strips Ltd. reported in 1995 (77) E.L.T. 248, the Hon ble Supreme Court has observed that technical knowledge is important in Excise cases and technical. evidence and authoritative publications should be placed at the first instance before the adjudicating authority and the Tribunal. Since in this case the appellants have not placed the detailed catalogue in respect of the decastising machine and its operating manual, we are unable to give any finding on the question whether the disputed `endless felt could be deemed as `Conveyor Belt as held in the impugned order. For these reasons the impugned order passed by the Collector (Appeals) entirely on the basis of his own under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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