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TMI Blog1997 (5) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... single appeal alongwith an application for condonation of delay. The delay in respect of filing of the supplementry appeals is condoned and all the matters have been heard for disposal as per law. 3. The issue that arises for consideration in these appeals is as to the whether correct classification of the product described in their classification lists dated 1-3-1986 by which they have given the full description of the item as "processed cotton fabrics in which the average count of the yarn is less than 51s". The assessee has given a list of items under this heading and claimed classification under sub-heading No. 5206.31 of the Excise Tariff and also claimed the benefit of Notification No. 142/86-C.E., dated 1-3-1986. The department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for binding outer cover of the books. It was also stated by them that cotton fabric was applied with natural starch with fillers on only one side, therefore, does not satisfy the description osf sub-heading 5901.10 and hence it is rightly classifiable under 5206.31. The description appearing under heading 5206 and that of sub-heading 5206.31 are noted herein below : "52.06 Cotton fabrics (excluding fabrics covered under heading Nos. 52.09, 52.10 and 52.11), - (a) woven on looms other than handlooms, and (b) subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any two or more of these processes with the aid of power or steam. 5206.31 Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the heading 5901.00. He has also referred to the letter addressed by the book manufacturers and held that in commercial circle the impugned product is also known as "Book Binding Cloth" or "Book Cloth". He has referred to the meaning of "Book Cloth" as given in Fair Child dictionary which is reproduced herein below : "A plain weave, coarse cotton fabrics, including sheetings, osnaburgs, flat ducks, print cloths, etc., which is starch and clay filled or pryoxyline or otherwise coated and often embossed to stimulate leather. The cloths are usually blended pure white except when they will be given a linen finish, and piece dyed. From two to seven fillings and coatings are necessary to obtain the desired finish. Pryoxylin coated cloths are wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de covers for book binding and not as complete book cover for which the rexin cloth is used. He laid much stress on the point that the item is required to be classified only under 5206 as it is akin to earlier Tariff heading 19(I)(b). He submitted that the burden of classification has not been discharged by the Revenue. 12. The learned DR reiterated the departmental submissions and also relied on the Bombay Collectorate Trade Notice No. 51/87, dated 22-7-1987 appearing at page T23 Volume 1988 (33) E.L.T., wherein the trade notice states that book binding cloth is classifiable under heading 59.01 of the Tariff. 13. We have carefully considered the submissions made by both the sides and have perused the records. It is not disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le fabrics coated with gum'. The other description included is `amylaceous substances, of a kind used for outer covers of books or the like'. In the second description an illustration has been given by adding words of "a kind used for the outer covers of books or the like". It does not mean that the textile fabrics coated with gum should be only of a kind used for outer covers of books alone. Such a reading cannot be done. The words "of a kind used" is an illustrative one. The item in question satisfies the description "coated with gum or amylaceous substances". It is also used by book binders. It is immaterial whether it is used as a patti or as for full covering of a book. It is used for covering the books on the outer side, i.e., for bin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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