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TMI BlogCentral Excise - Classification of cotton fabrics treated with resin, known as 'Spider Cloth' in the new tariff - Reconsideration of Tariff Advice 47/84, dated 29-9-1984 - Matter regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... of Tariff Advice 47/84, dated 29-9-1984 - Matter regarding. A doubt has been raised whether 'Spiders' and 'Spider Cloth' can be treated as excisable. 2. A Tariff Advice No. 47/84, dated 29-9-1984 was issued according to which 'spider cloth' was not excisable on the ground that the product was not fully manufactured and was only an intermediate. Now doubts have been expressed by the field formations regarding the classification of similar products in the light of the New Central Excise Tariff. 3. The matter has been examined in the Board in consultation with the Chief Chemist whether the said products would still remain non-excisable as per Tariff Advice No. 47/84, dated 29-9-1984 despite the changes that have taken place in the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to non or semitacky state or in certain resin systems. The resin may normally be a solid at room temperature". These fabrics are stated to be stored until needed for moulding or laminating operations. In the case of spider cloth, the partial curing to increase the shelf-life of the impregnated cloth is not said to be done. Therefore, the Chief Chemist opined that, if there is any evidence that such treatment is given to spider cloth also, then it is excisable as impregnated cloth. 5. It is noted that "Spiders" are textile articles/products which are suitable for industrial use and hence merit classification under heading No. 59.09 of the Central Excise Tariff. However, each case needs to be decided on merits based on facts, so far as ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, in the manufacture of Hand Guard for rifles, Gear blanks, castor wheel for trolley etc. It is stated that the shelf life which is shorter can be increased by using less cured phenolic resin, thereby making it possible to market in far off places. These fabrics are cut into pieces according to the size and shape of the article to be moulded, assembled one above another in a die and compressed under heat and pressure in a hydraulic press. These products are also known to be despatched to the customers in the immediate vicinity. Under the circumstances these products cannot be considered on par with the Spider both dealt with in the T.A. 47/84 and are excisable products. These are only prepregs which are defined to be "any resin treated on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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