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TMI Blog2010 (4) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... in imported "Nylon Flodrain FD5" in running length from Malaysia under a bill of entry dated 9-11-2006. On first check, it was observed that the goods would not fall under CTH 5911 90 90 as claimed by the importers. Pending test report from the Textile Committee, the goods were assessed under the above mentioned heading. The Textile Committee opined that the outer material was of "non-woven textiles-polyester 100%" and inner material was of "Polyolefin 100%" and the material as a whole could be considered as " non-woven textiles" (Geotextiles). Based on this report, the goods were assessed under CTH 3917 32 90 and duty was levied thereon which was paid by the assessees 'under protest' on 27-11-2006. The Commissioner (Appeals) upheld the classification under Chapter 39; however, he held that the goods could not be considered either as tubes or pipes or hoses in order to be classifiable under CTH 3917 32 90, but were articles of "Polyolefin" classified under CTH 3926 90 80. Hence this appeal. 2. We have heard both sides. The leaflets produced by the appellants indicate as under : "Nylex PVD consist of one drain body - a unique high density polyethylene running to the 30". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction. By installing wick drains in a designed pattern, the distance that the water must travel to escape the pressure is reduced to a couple of feet and reduces the travel time of water to weeks or months. Soil stabilisation using vertical wick drains is applied in areas with compressible and water saturated soils such as clay and silty clays. To expedite the consolidation process, it is necessary to shorten the flow path of porewater from the soil. This can be achieved by installing evenly spaced wick drains to the depth of the compressible layer. The pressurized porewater flows in a horizontal direction towards the nearest drains and escapes freely. With the aid of these drains the consolidation period can be significantly reduced, and can usually be achieved within the construction period. Geotextiles are permeable fabrics which, when used in association with soil, have the ability to separate, filter reinforce, protect, or drain. As the use of geotextile fabrics has expanded there has been the introduction of geotextile composites and the development of products such as geogrids and meshes. Overall these materials are referred to as geosynthetics. Nylex PVD has been sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) Textile articles (other than those of Headings 5908 to 5910) of a kind used for technical purposes (for example textile fabrics and felts endless or fitted with linking devices of a kind used in paper making or similar machines for example for pulp or asbestos cement) gaskets, washers, polishing discs and other machinery parts. 7. The item imported cannot be fitted into any of the specifications mentioned therein. Sub-clause (a) specifies the goods as pieces cut to length or simply cut to rectangular, including square shape. However, the item is presented in the form of rolls and, therelore, cannot be categorised as pieces cut to length or shape. As regards sub-clause (b) the HSN Explanatory Notes to Chapter 5911 are relevant, the Note reads as under : "(B) Textile articles of a kind used for technical purposes (other than those of Headings 59.08 to 59.10) are classified in this heading and not elsewhere in Section XI (see Note 7 (b) to the Chapter); for example : 1. Any of the fabrics of (A) above which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". 10. Rule 3(a) is not applicable as no heading provides for the more specific description of the goods and hence Rule 3(b) is attracted. The plastic material gives the goods their essential character, on the basis of the Textile Committee report as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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