9911796707
TMI Blog1997 (1) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. The short point to be considered in this appeal is whether the silk tops and silk noils are classifiable under Tariff Heading 5001 of Central Excise Tariff Act, 1985 as claimed by the assessee or under Heading 5601 as per the contention of the Department. 2. The Assistant Collector has held that the items were classifiable under Heading 5001 because of the fact that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the length of items, in question, is in between 45 mm to 60 mm. If the item does not exceed 5 mm then only it is classifiable under Chapter 56. He submitted that both the authorities below were right in not classifying the item under Chapter 56. He also contended that since the item as such is not specified in the Central Excise Tariff, the HSN will come into rescue in deciding the classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Note under Heading 50.03 of HSN refers to noils of silk. Under Note E of HSN, it was described that noil silk is a residue removed during the combing of the waste referred in D. This residue is of poorer quality than silk waste since it has shorter fibres and it cannot be further combed but can be carded in its turn and be subjected to various other processes preparatory to spinning. Noils silk p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances and particularly in view of the HSN Notes and in the absence of specific entry for the item, in question, authorities were right in classifying the items under Heading 5001 of Central Excise Tariff Act. We concur with their view and accordingly, we up-hold the impugned order and in the result, the appeal filed by the department is hereby dismissed. - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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