9911796707
TMI Blog1999 (7) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Respondents are manufacturing Arometic Woven Yarns including Aromatic Polymide Sheeting. The Department held that aromatic polymide sheeting is not classifiable under Chapter Heading 54.09. The Assistant Collector after considering the pleas of the respondents herein held that the product was correctly classifiable under Chapter Heading 59.09. The Respondents herein filed an appeal against the order of the Assistant Collector and the learned Collector (Appeals) held as indicated in the preceding paragraph. 3. Shri A.K. Prasad, learned Senior Departmental Representative submits that the product in question is not a normal wear qualifying for classification under Chapter sub-heading 54.09 but was a special wear and the product is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above submissions, the appeal may be allowed. 4. Shri M.H. Patil, learned Counsel appearing for the Respondents herein submits that Note 6 of Chapter 59 under sub-clause (a)(iv) requires that the flat woven textile fabric must be with multiple warp or weft to qualify for classification under Chapter 59.09. He submits that learned Collector (Appeals) had gone into this aspect in detail and rendered a finding reading as "the fabric of the appellants does not contain warp or weft. The fabric can have multiple warp/weft with more than one beam is used for providing a set of warp threads, but the appellants fabric is not so constructed." He submits that this is the categorical finding of the Collector (Appeals) which has not been rebu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " He submitted that the learned Collector concluded that, in the context of fabric, the expression technical can be used in respect of such fabric which are used for machine and for scientific and mechanical purpose and not for such fabrics which are used for making wearable jackets or wear cloth used by human beings for protection of the body. The learned Counsel submits that every aspect of classification of the product manufactured by the respondents was examined in detail before giving the finding that the product was classifiable under Chapter sub-heading 54.09. He, therefore, prayed that the impugned order may be upheld and the appeal may be rejected. 5. We have heard the rival submissions. We have given careful consideration t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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