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TMI Blog1995 (3) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Tariff Heading 3926.90; for the period 10th February 1987 to June 1987. X X X X Extracts X X X X X X X X Extracts X X X X ..... etermined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the provisions hereinafter contained". Rule 2(a) states that any reference in a heading to goods shall be taken to include a reference to those goods incomplete or unfinished, provided that the incomplete or unfinished goods have the essential character of the complete or finished goods. Rule 3 states that when goods are prima facie classifiable under two or more headings, classification will be effected thus : the heading which provides the most specific description shall be preferred to headings providing a more general description. Also, when goods cannot be classified by r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, or fitted with fasteners." 6.The Tribunal observed from copies of the customers' orders placed before it by the appellants that the length of the belting in rolls varied from 100 metres to 400 metres, the width varied from 600 milimetres to 1200 millimetres and the thickness varied between 7 mm and 9.5 mm. Considering the length, width and thickness of the belting, the Tribunal concluded that it fell within the term "strip", as meaning a long narrow piece according to the Concise Oxford Dictionary. The name given to the product by the appellants was "belt/belting". Customers placed orders under this name. But, according to the Tribunal, the belt/belting was covered by the general dictionary meaning of "strip". The Tribunal found that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conveyor belts manufactured by the appellants could only be classified under Tariff Entry 3922.90 and 3926.90 for the respective periods. 9.Mr. V. Gauri Shankar Murthy, learned counsel for the Excise authorities, submitted that the belting manufactured by the appellants was properly classifiable under Tariff Heading 59.08, which relates to impregnated, coated, covered or laminated textile fabrics and textile articles of a kind suitable for industrial use. In this behalf he sought to draw our attention to the description of the manufacturing process given by the appellants in the first appeal in their memorandum of appeal. He submitted that it was permissible for the Excise authorities to take this stand because in the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 59.08, on which statement the High Court acted and dismissed the writ petition as unnecessary, it is not open to the Excise authorities to urge that the belting is classifiable under Tariff Heading 59.08. 11.As regards the appellant in the second appeal, the Excise authorities at all times sought to assess its belting under Tariff Entries 3920.11 or 3920.12 and never under Tariff Heading 59.08. It is impermissible for the Excise authorities to urge for the first time before this Court that the belting of the appellant in the second appeal must be classified under Tariff Heading 59.08. 12.We have, therefore, declined to permit learned counsel for the Excise authorities to advance any argument relative to Tariff Heading 59.08. 13.Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the appellants is a "strip". An article which is over 100 metres but only upto 1200 millimetres in width cannot be described as a "strip". Tariff Entries 3920.11 and 3920.12 cannot, therefore, be made applicable to the belting made by the appellants. For the later period, Tariff Heading 39.26 must be read as applicable to it.
15.The appeals, therefore, succeed. The judgment and order under appeal is set aside. The respondents are directed to classify the appellants' conveyor belts under Tariff Heading 3922.90 for the period December 1986 to 9th February 1987 and under Tariff Heading 3926.90; for the period 10th February 1987 to June 1987.
16.The respondents shall pay to the appellants the costs of the appeals. X X X X Extracts X X X X X X X X Extracts X X X X
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