9911796707
TMI Blog2008 (7) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... stablished that the subject goods is either wholly composed of glass fibre or predominantly composed of it so as to be classified as an article of glass fibre - items used as components of motor vehicles are covered by under Heading 87.08 - E/290/2001 - 771/2008 - Dated:- 25-7-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M.N. Bharathi, Advocate, for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00). Both sides have argued for classifying the goods under the respective entries. 2. The counsel for the appellants has produced samples of the subject goods and we have inspected the same. Both the samples have been so made as to be used as parts of motor vehicles. One of these is made of a single material which appears to be asbestos. The other one is, apparently, made of a different mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct. On the other hand, a perusal of the Explanatory Notes to HSN Heading 70.19 (with which the Tariff Heading 70.14 is aligned) shows that articles of glass fibres falling under HSN heading 70.19 have been sub-classified under several sub-headings. Examples of articles of glass fibres mentioned in parenthesis under Tariff Heading 70.14 are yarn and woven fabrics, which are also shown as examples ..... X X X X Extracts X X X X X X X X Extracts X X X X
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