9911796707
TMI Blog1998 (3) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Versatile Enterprises had challenged the Order-in-Appeal dated 26-9-1991 passed by the Collector, Central Excise (Appeals), Chandigarh. The matter relates to the classification of the laminated fabrics on the base of man-made knitted fabrics. The Collector, Central Excise (Appeals), Chandigarh had confirmed the view taken by the Assistant Collector, Central Excise, Ludhiana that the laminate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minated textile fabrics were included. Under Heading No. 59.03, textile fabrics impregnated, coated, covered or laminated with plastics, other than those of Heading No. 59.02 were classifiable. There is no dispute that the goods in dispute were covered by Heading No. 59.03 of the Tariff. This heading had been further sub-divided into three with reference to the base fabrics on which the lamination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Chapter 60 that the knitted crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59 were not covered by Chapter 60. Between sub-heading 5902.29 and 5903.99, there was no distinction with reference to the knitted fabrics and the expression `base fabric man-made textile material would cover the base fabrics man-made knitted fabrics. 6. In the case of Porritts and Spencer (As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o man-made even if knitted will be covered by the expression `man-made textile material . 8. Sub-heading No. 5903.99 is residuary and the goods will be classifiable therein only when they were not so classified under the specific entry which in the present case is 5903.29. 9. Thus on merits, we consider that the view taken by the ld. Collector, Central Excise (Appeals), Chandigarh does not suf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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