9911796707
TMI Blog1997 (12) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... esident]. The issue in the appeal relates to the classification of the following 3 items : (i) Protective covers for textile machinery (ii) Protective covers for Lathe (iii) Protective covers for tanks The learned lower appellate authority has held the goods to be classifiable under Tariff Heading 84.48, 84.66 and 39.25 respectively. The revenue has sought for the classification of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered under Chapter 70.14 as it would render the further description whether or not etc. , as meaningless. As the goods in question are composite goods made out of fibre glass, the same are correctly classifiable under Chapter 70.14 only. 2. In terms of Rule 3(a) of Interpretation Rules, the heading which provides for more specific description shall be preferred to a heading providing general d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fibre glass and palstic. The percentage of palstic is 71.93% and the glass fibre is 28.07%. 5. In order to appreciate the scope of the tariff heading, we have referred to the HSN. Under the HSN, the articles which are covered under Heading 70.14, the corresponding entry to 70.14 is 70.19. Under this the following goods are stated to be excluded from the purview of item 70.14 i.e. semi-finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he scope of the Tariff Heading in the Central Excise Tariff, resort can be had to the HSN notes as the Central Excise Tariff is based on the HSN. In that view of the matter we are of the view that the department s plea for assessment under 17.14 (sic) is not sustainable. 6. The learned Chartered Accountant for the respondents has also referred us to a decision of the Tribunal in the case of CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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