9911796707
TMI Blog2016 (8) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is found that it is covered by Note 7 to Chapter 59 which attracts textile fabrics of a kind use for technical purposes falling under 5911. - Decided in favour of appellant - Excise Appeal No. 1811 of 2008 - FINAL ORDER NO. 52680/2016 - Dated:- 29-7-2016 - Ms. Archana Wadhwa Member (Judicial) and V. Padmanabhan Member (Technical) Shri B L Narasimhan, Advocate for the Appellants G R Singh, DR for the Respondent ORDER This is an appeal against the order dated 22.5.08 passed by the Commissioner (Appeals), Bhopal. The dispute is in respect of classification of a product manufactured by the appellant which is described as : activated carbon fabrics . The appellants classified the product under heading 5911 as Textile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of the appellants is that the goods are sold in the market as activated carbon fabric and is therefore classifiable as a textile product. In Chapter 59 their claim is that the item is covered under 5911 as a textile product for technical use as specified in Note 7 to Chapter 59. Chapter Note 7 to Chapter 59 illustrates the following:- (a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of heading 5908 to 5910), the following only:- (i) Textile fabrics, felt and felt lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh temperature it cannot be said that fabric remains as fabric. After treatment it becomes activated carbonized fabric. Revenue further contends that textile material (viscose rayon cloth) is used as the base for holding activated carbon and making it functional. Commissioner (Appeals) has also referred to the Interpretative Rule 2(b) to say that the essential character of the product is self attracted by the activated carbon fabrics and accordingly, he has upheld the classification under 3802. 8. Heard Shri B L Narasimhan, learned advocate for the appellant and Shri G R Singh, learned DR for the Revenue. 9. Learned Counsel referred to HACKH's Chemical Dictionary which has defined the activated carbon as follows: Activated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er coating with carbon, the item remains fabric. 13. The two competing Tariff sub headings are given below for ready reference: 3802 Activated carbon; activated natural mineral products; animal black, including spent animal blank 3802 1000 - Activated Carbon 5911 Textile products and articles, for technical use, specified in Note 7 to this Chapter 5911 1000 Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams). 14. We have perused samples of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
