Chopped Stranded mats classifiable under sub-heading 7014.00

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..... een raised regarding the appropriate classification of chopped stranded mats. 2. The issue was discussed in the North Zone Collectors Conference held at New Delhi on 13th and 14th Oct., 1987 and in the West Zone Tariff Conference held at Pune on 19th Oct., 1987. 3. It was explained in the Conference that glass fibres are chopped in 2" length. The chopped fibres fall randomly on a moving conveyor .....

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..... repared by "The National Industrial Development Corporation Ltd. "(A Govt. of India enterprise) on fibre glass status of technology on behalf of Deptt. of Scientific and Industrial Research, Government of India describe chopped stranded mats' as a non-woven fabric. Accordingly, the Board holds that the chopped stranded mats are appropriately classifiable under sub-heading 7014.00 of Central Excise .....

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