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TMI Blog1998 (10) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... and 59.01/15 (for absorber mats). 1.3 Cover sheet on test by the Custom House Laboratory was found to be a transparent sheet composed of polyester type of synthetic resin re-inforced with glass fibre. Latter, i.e. glass-fibre was 31.5% by weight, the rest being synthetic resin of polyester type. 1.4 Absorber mat was found, on test to be in the form of thick soft pad with one side black coloured and corrugated and the other side being plain and greyish white. It was composed of three layers: the black coloured corrugated layer was a non-woven fabric made of polyester staple fibres bonded together with synthetic resins. The greyish white layer was a non-woven fabric made of viscose staple fibres bonded likewise as above. The intermediate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inhalation of frigid, air. The scarf functions as a heat exchanger where the warmth of the exhaled air remains in the scarf and is transferred to the cold fresh air when inhaled. 2.2 Applications of sun-dryers are several. For example, as given in the said Guide, drying of grain and hay in agriculture, are two examples where solar panels can be used. Pre-heating of air for heat-pump is another example. 2.3 Shri Bagaria has pointed out that in view of the foregoing, nobody can question about the fact that the two disputed products imported by the appellants are part and parcel of the sun-dryer system. These have been specially made for the purpose of that system to attain the maximum efficiency as high as 80 to 85%. 2.4 He points o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed above. To treat them as ordinary plastic sheets, without specifying the alternate use is simply untenable. Argument of Revenue is nothing short of conjectures and surmises. Revenue forgets that the `cover sheets contains 31% glass fibre. Therefore, on the plain reading of Tariff Heading 39.01/06 read with Chapter Note 3(d), only plates and sheets exclusively made of plastic sheets would be covered. Apart from that, he submits, Revenue has not let in any evidence to prove that the said sheets are known to the trade as plastic sheets and therefore, the predominant material synthetic resin gives the sheet its essential character, it cannot be denied submits the learned advocate that the burden to adduce evidence to the above effect f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s-polyester, viscose, cotton - and given a special shape and design by putting them in three different layer, upper layer being given a corrugated shape and a black colour as against different colours of the lowest and intermediate layer. It has been brought in roll-form because it can be rolled for convenience in transportation. Length of the absorber mat is dependent upon the roof of the premises where the sun-dryer system is to be installed and depending upon the capacity required for drying the grain or hay. No standard lengths can, therefore be adopted. Rolling of the product in running length does not deprive it of its basic function as part of a sun-dryer system. He, therefore, prays for allowing the appeal. 3.1 Opposing the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the two products, there is no doubt that the two disputed products before us are parts of airsolar panels for sun-dryer system. Therefore, so far as cover-sheets are concerned, Chapter Note l(ij) specifically rules that machines and mechanical appliances falling under Section XVI of the CTA Schedule are not covered by Chapter 39. Learned JDR s plea that Chapter Note l(ij) does not apply to `parts is not tenable. Parts are also assessed with the machine. Further, the citation 1997 (91) E.L.T. 13 (S.C.) = 1997 (19) R.L.T. 203 (SC) (supra) supports the appellant where the support from a similar note has been taken by the Apex Court to hold the plastic laminated sheets as insulating material or insulator which are parts of electrical appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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