2004 (8) TMI 471

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..... r the Respondent. [Order per : S.S. Sekhon, Member (T)]. Heard both sides and considered the issue. It is found - (a) Appellants are engaged in the business of Ship chandelling and Lifting accessories. They import Polyester Webbing Slings (herein-after referred to as Webbing Slings) and Polyester Round slings (hereinafter referred to as Round slings). The goods are sold, to users o .....

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..... fication dispute are found from the Catalogues produced and the findings of the lower authorities and to be - Made up of Polyester and woven into a fabric, specially designed by stitching at the two ends and a hollow made to fix in the hooks of a crane lift. The Catalogue shows different safety factor loads up to 3,000 kg in different sizes. They are made of Polyester Webbing. While Webbing i .....

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..... aterial. will not cover the entity, which is used in machines for lifting. However, Note 5(b) which reads as - (b) Textile articles (other than the heading no. 59.14 to 59.16) of a kind commonly used in machinery or plant (for example, gaskets, washers, polishing discs and other machinery parts) . would also not cover the entities by application of the ejusdem generis r .....

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