9911796707
TMI Blog2016 (10) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... ntific method of classification. The said tariff is backed by the explanatory notes which is explain the scope of each heading. The HSN explanatory notes to Chapter Heading 5603 specifically covers non-woven fabrics. The heading 5602 of the Central Excise Tariff specifically covers felt. The decision in the case of Porritts & Spencer (Asia) Ltd. was given in respect of felt. Felt is clearly classifiable under heading 5602. Thus, the reliance placed on the said decision in the show-cause notice is totally irrelevant. The HSN clearly recognize non-woven textile manufactured by thermal/mechanical bonding of yarn as textile falling under Chapter 56 - demand not justified - appeal allowed - decided in favor of appellant. - Appeal No. E/90138/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kg 12% 3923 10 20 Watch box, jewellery box and similar containers of plastics Kg 12% 3923 10 30 Insulated ware Kg Kg 12% 3923 10 40 Packing for accommodating connectors Kg 12% 3023 10 90 Other Kg 12% 3.1 He argued that the product manufactured is a flexible products which is cleared in roll form and cannot be treated as an article for conveyance or packing of goods. He argued that the said heading 29.23 is intended to cover articles like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial which is predominant in the said product is plastic as it is manufactured out of granule of Chapter 39 and therefore it should be classified under Chapter 39. He also relied on the decision of the Hon ble Supreme Court in the case of Shree Baidyanath Ayurved Bhawan Ltd., reported in 2009 (237) ELT 225 (SC) to assert that common parlance test is very important and not scientific or technical meaning, while deciding the classification of the product. He argued that the product is used as a packing material for conveyance of goods. Therefore, it should be under heading 2923. He argued that the appellants contention that the product is used in manufacture of sanitary napkins as it only provides a leak proof covering of the Napkins and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified under Punjab General Sales Tax. While the manner of classification in the Punjab General Sales Tax Act was not the same as the manner of classification adopted in the Central Excise Tariff. The said Central Excise tariff is a very advanced scientific method of classification. The said tariff is backed by the explanatory notes which is explain the scope of each heading. We find that the HSN explanatory notes to Chapter Heading 5603 specifically covered non-woven fabrics. We find that heading 5602 of the Central Excise Tariff is specifically covers felt. The decision in the case of Porritts Spencer (Asia) Ltd. (supra) was given in respect of felt. Felt is clearly classifiable under heading 5602. Thus, we find that the reliance pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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