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TMI Blog2001 (4) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... ass fibres impregnated with synthetic resin; that on retest, the Chief Chemist opined that the sample is in the form of pale yellow coloured felt composed of glass fibres impregnated with synthetic resin; that on the basis of these test reports, the Asstt. Collector, under Adjudication Order No. 122/92-93, dated 29-10-1992, disallowed the benefit of exemption Notification holding that for a felt to be impregnated it is not necessary for individual fibres to be impregnated but only the impregnating material has to penetrate the interstices between the fibres and the test report established beyond down that the impugned product was impregnated. He, further, mentioned that the Collector (Appeals), however, allowed the appeal filed by the respondents holding that mere presence of impregnating material in the fabric would not establish the true character of fabric as impregnated fabric and that the bonding agent was applied intermittently on the fibres and the fibres came into contact with each other at some point leaving sufficient space in between the fibres due to which the fabric had air pockets and was porous, a quality very much important and essential for the end-use of the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. SDR submitted that as the impregnating material has entered the interstices between the glass fibres in the felt, the benefit of Notification No. 52/86 (S.No. 10) will not be available to the impugned goods. 5. On the other hand, Shri Ravindra Narain, ld. Senior Advocate, submitted that the process of impregnation of a material is a purely physical process inasmuch as it consists of introducing an impregnating compound which completely blocks the interstices between the individual fibres of a material; that according to Fair Child s Dictionary of Textiles; impregnation is the process of treating a fabric with functional compound ; that the test report of the Chief Chemist only points out the presence of phenol formaldehyde which is evident from the Chief Chemist s answer to question No. 21 in his cross-examination wherein he said that on testing the presence of about 5 to 6% of phenol formaldehyde resin was detected ; that again in reply to question No. 29, the Chief Chemist is not positive and firm as he answers that definition of the term Impregnation as given in American Society for testing of materials may not strictly apply; that this means that the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the Collector (Appeals) allowed their competitor benefit of serial No. 10 of Notification No. 52/86-C.E. holding that the glass fabric cannot be taken as impregnated, coated, covered or laminated with plastic or varnish; that the said order has been upheld by the appellate Tribunal vide Final Order No. E/962/97-D, dated 5-11-1997. 7. In reply, the ld. SDR reiterated that according to Chief Chemist, the definition of impregnated fabrics does not apply to non-woven fabrics; that further resin has gone into the interstices of the impugned goods. The ld. Senior Advocate mentioned that the Chief Chemist is not an expert in respect of the impugned goods; that as per his response to question No. 11 regarding the personal experience during his cross-examination, he said that he had tested variety of samples containing glass fibres or glass. 8. We have considered the submissions of both the sides. We observe from the Adjudication Order that the proceedings in the personal matter started with the issue of show cause notices on the basis of Dy. Chief Chemist s report dated 16-4-1991 which indicated that the sample of the impugned goods was in the form of Wool felt and was compose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to Fair Child s Dictionary of Textiles, Bonding is a process of adhering fibres or layers of fabrics together by a bonding agent whereas impregnated fabrics is a fabric in which the interstices between the yarn are completely filled with an impregnating compound throughout the thickness of the material, as distinguished from sized or coated materials where the material is applied to the surface and these interstices are not completely filled . The ld. Sr. Counsel has referred to a technical book Fibre Glass by J. Gilbert Mohr and William P. Rowe, published by Van Nostrand Reinhold Company, according to which Raw Glass Fibre in any form, blown bulk or continuous, is harsh and easily fragmentized. This is because self-abrasion induced by any kind of molten or rubbering action causes surface defects. These in turn reduce flexual, tensile, and other mechanical strength parameters. Consequently, a family of various types of binders for mineral and glass wool product has been developed. Applied from 5 to 25 wt% depending upon application, binders are based mostly phenol - formaldehyde resins for bonding. 11. We find that the Collector (Appeals) considered all the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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